The Bose QuietComfort Headphones (2nd Gen) were released in August 2026, three years after the first version and a year after the Bose Ultra Gen 2. Priced at $359 in the U.S., £299 in the U.K., and AU$549.99 in Australia, they are considered a premium product but not as expensive as the Ultra Gen 2, which launched at a higher price point. The package includes a carry case, a USB-C to USB-C cable, and a USB-C to 3.5mm cable for compatibility with various devices. The headphones feature Active Noise Cancellation (ANC), a technology that reduces background noise for a more immersive listening experience. While the ANC is described as effective, it is not the best in the market. Users have noted that they can still hear ambient sounds like aircraft engines during flights. This performance is slightly below the industry-leading ANC standards that Bose is known for, though the headphones are still considered among the better options available. The design of the headphones is similar to the original model but with a few improvements. They are comfortable for long periods, thanks to soft protein leather padding and adjustable bands. However, some users have criticized the build quality, pointing out a cheap feel, including rattling ear cups and visible seams. Weighing 241 grams, they use a USB-C port for charging, which takes three hours to fully charge. The battery life is 24 hours with ANC on, which is considered relatively short compared to other models in the market. The sound quality is a strong point, with a V-shaped audio profile that delivers clear treble and rich bass. The headphones also offer immersive spatial audio features that enhance the listening experience. However, the equalizer has limited customization, with only three bands and four preset settings. The Bose app includes features like multi-point connection and EQ adjustments, but it is seen as less advanced compared to apps from more affordable competitors. The value of the headphones is mixed. While the sound quality and comfort are praised, the high price is seen as a drawback given the build quality, battery life, and feature set. A reviewer suggests that the headphones would be a good buy if they are discounted by around $100 or if older models are available at a lower price. Compared to models like the Soundcore Space 2 and Sony WH-1000XM6, which offer better ANC, longer battery life, and more features, the Bose QuietComfort Headphones (2nd Gen) are recommended for users who prioritize comfort and sound quality but may not be ideal for those needing extended battery life or more customization options.