https://www.theverge.com/2018/10/2/17929972/microsoft-surface-headphones-announced-specs-noise-cancelling

Microsoft’s Surface event didn’t come without some surprises: after announcing its latest Surface Pro, Laptop, and Studio devices, the company also revealed the brand-new $350 Surface Headphones. They’re shipping “in time for the holidays” — but only in the United States at launch. Unlike all the black gear that Microsoft showed today, these only come in light gray.

The over-ear, wireless Surface Headphones feature premium sound and adjustable noise cancellation, giving users precise control over how much outside noise is let in as they listen. To change the level of noise cancellation, you turn the dial on the left ear cup. A dial on the right side (seen below) adjusts volume.