I can’t really account for what has changed or why this is, but the latest iteration of Sennheiser’s flagship in-ear wireless headphones are $100 less than the previous generation, yet they still pack the same punch – or better.

Perhaps it’s the highly competitive headphone market, or perhaps it’s just improvements in development at the iconic Sennheiser, but launching the new Sennheiser Momentum True Wireless 3 at $399, when the True Wireless 2 launched at $499 is a big deal for lovers of high-end audio.

They go on sale May 10 and I’ve gotta say, you won’t be disappointed.

For fit they have two important items, the in-ear bud which has a huge range of customisable options, but also the fin on the earbud which helps the bud stay in place, in my case I went for a larger fin to get a more snug fit.

Right out of the box with no EQ adjustment there was a punch of clarity to my favourite tracks, I felt less bass than most consumer headphones, and in some sense felt drawn to adjust that in the Sennheiser app – just to give me a more familiar sound. That’s by no means a fault of these headphones, more a problem with how other consumer brands have shaped the way we expect music to sound.

The app has the same outstanding controls, best in class in my view, though they’ve changed the EQ setting from a spot on two axis to three “fader” controls, which I get is simple, but its just not as good in my view.

Touch controls on each ear is another class leading feature. You can customise around eight different things from track skips, pause and volume all via tap and tap and hold functions. Really outstanding stuff.

Battery life is familiar to this family of headphones with 7 hours in-ear and another four times that with the re-charging capabilities of the case.

Strangely the case has the USB-C port on the front which is off-putting to me – but hey, that’s more an OCD thing than anything else.

The Sennheiser Momentum True Wireless 3 headphones are a new design for Sennheiser, familiar no doubt, but less of a hard edge around the ear bud design and a more rounded look.

They are however still quite large, and I think for some people that’s off-putting.

However, when you consider the combination of battery life and sound quality, all is forgiven.

Noise Cancelling is present, but not of the class that Sony and Bose are in, like perhaps even the JBL’s I’ve raved about recently, you get the best results from the noise cancelling when you take the time to find the right ear-tip to ensure a solid seal between the ear-bud and your ear to block our the ambient sound, allowing the on-board software to do the rest.

It’s a relatively large case in the hand and pocket, but not that much bigger than most that you’d walk away because of it.

Honestly, the only negative about these headphones is their size. But even that is less of an issue with the smoother more sleek design. I think their comfort in ear comes from the dual support in-ear from the tip and fin which means that after a little while wearing them you don’t feel uncomfortable.

At $399 they’re a steal frankly – just a problem given how competitive this market is getting.