Bowers & Wilkins, known for high design and high fidelity, has introduced lightweight folding headphones with a strikingly functional look.

Called the P3, the headphones are cleverly constructed of aluminum, rubber and a modern-looking acoustic fabric on the ear covers and headpiece.

The P3 squeezes into an included hard case that is about the size of a woman’s evening clutch, but is shaped like the brim of a ball cap.

At 4.5 ounces, it is light enough for comfort, but has enough heft not to feel cheap, and the over-the-ear design has a pleasant snugness. I also like the feel of the cloth covers, but all of this is a matter of taste.

The headphones are very iPhone friendly, right down to a microphone and button control on the cable. In a test call, the recipient said the clarity was good, which is better than usual for mobile calls.

But the P3 also has a second cable if you don’t want to use the headphones for calls. The ear pads, which are held on magnetically, pop off, and there are plugs where you can change cables. This is also a boon to people who tend to mangle cords.

The P3’s sound quality is better than average, reasonably balanced with a good bit of bass punch, but the headphones lack the detail heard in my preferred (and less expensive) headphones. The P3, available in a black or white finish, is $200. The headphones are available online and in select stores, including many Apple Stores.