FiiO has launched a new pair of budget noise-cancelling wireless headphones, taking aim at Sony’s entry-level headphone offering with a feature-heavy model priced at just US$49 (around A$99).

Despite the remarkably cheap price, the EH13 headphones include active noise cancellation, long battery life and higher-quality wireless audio.

The headphones use 40mm dynamic drivers with sapphire-coated composite diaphragms, and support Sony’s LDAC Bluetooth codec for high-resolution wireless streaming up to 32-bit/96kHz.

That gives the EH13 a point of difference against many cheaper Bluetooth headphones, although LDAC support will be most useful for Android smartphone users and hi-fi players, as Apple devices do not natively support the codec.

FiiO has also included hybrid active noise cancellation, with three ANC modes for different environments including streets, offices and travel.

Five built-in microphones and environmental noise cancellation algorithms are designed to improve call quality by cutting background noise during phone and video calls.

Battery life is another major selling point. FiiO claims up to 45 hours of playback with ANC switched on, rising to 75 hours when noise cancellation is disabled.

The headphones also support Bluetooth multipoint, allowing users to connect to two devices at once, such as a smartphone and laptop.

A 3.5mm headphone jack is included for wired listening, with a supplied cable for use with in-flight entertainment systems, handheld gaming devices or other audio sources.

Users can customise sound through the FiiO Control App, which offers EQ presets and manual sound adjustment.

The EH13, available in black and beige finishes, fold flat for travel and weigh 278 grams. Australian pricing and availability have not yet been confirmed, but the headphones would likely land at around A$99 if launched locally.