https://www.theverge.com/2018/10/2/17930200/microsoft-surface-headphones-hands-on-sound-quality-anc-features

Alongside three new Surface computers, Microsoft has also just announced another wearable device, the new Surface Headphones. The $349 Headphones are wireless, noise cancelling over-ear headphones with built-in Cortana access and some other unique design tricks. They’ll be shipping later this year.

At first glance, the Surface headphones look rather similar to B&O Play’s line of minimally designed cans, with an all grey finish and metal yokes. They have 40mm drivers, a claimed 15 hours of battery life, and the ability to automatically pause music when you take them off your head. Like many other wireless headphones, there are also touch controls on the right earcup for pausing music, skipping tracks, and answering calls.