Surface Headphones 2 is now available for $162 (was $249), you can order it from the below link.
Microsoft Surface Headphones 2 delivers improved sound quality and battery life when compared to its predecessor. Surface Headphones 2 offers 13 levels of ambient noise control and delivers 20 hours of great sound with ANC enabled on a single charge. You can listen to almost an hour of music with just a 5-minute charge.
Microsoft has also updated the ear cup design to rotate 180 degrees for greater comfort when wearing around your neck. Like in the original Surface Headphones, you can adjust the active noise cancellation in the Surface Headphones 2 through intuitive on-ear dials. In addition to the classic Platinum color option, Surface Headphones 2 is also available in beautiful Black finish option.