Noise cancelling earphones are nothing new. There have been countless different iterations from various manufacturers over the years but not all have been impressive. Many have been too bulky to be considered as true earphones and others skimp out on noise cancellation or the audio quality. However, the ATH-ANC40BT from Audio Technica seems to be an exception to this rule. We take a look at the headset in detail to see what it offers and whether it solves the issues that plague most other noise cancelling earphones.