Hi, The following test comes curtesy of my friend Tom. Tom has 3 pairs of Bluetooth headphones each with a microphone as he explains in this Demo, a pair from B&O, a pair from B&W and a pair from Bose. The B&O and Bose pairs have noise cancelling where you hear the difference in how the microphone sounds due to processing. The B&W P5 pair has no noise cancelling and - in my opinion - sounds more natural. Having said that however the B&O and Bose pairs are not uncomfortable to listen to. Anyway judge for yourself. I forward this on as I’m sure there are a lot of list members out there wondering just how the microphones sound on headsets these days. Surprisingly - although the Sony is rated as the best noise cancelling headsets available - the microphones of these headsets sound absolutely dreadful when it comes to making phone calls. https://www.dropbox.com/s/4gnvnvryvy5zpcr/Microphone%20Test.m4a?dl=0 <https://www.dropbox.com/s/4gnvnvryvy5zpcr/Microphone%20Test.m4a?dl=0>