The wireless earbuds were announced earlier this year. They have a circular shape, integrate with a voice assistant and can be used to control Microsoft software like Office.

The global market for true wireless earbuds has grown exponentially in 2019, according to research from Counterpoint, reaching 33 million units in the third quarter. Apple's market share fell amid rising competition from Xiaomi, Samsung, Amazon and others, but AirPods were still by far the most popular with an estimated 45 per cent share.

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Apple has recently launched the new AirPods Pro, becoming on of the few manufacturers, alongside Sony, to produce true wireless earbuds with noice cancellation.

At $US249 ($367), the Surface Earbuds are priced the same as Apple's new AirPods Pro in the US, but the delay means Microsoft will be missing out on a key category this holiday season.

Google has also been working to upgrade its wireless earbuds. That product will also be missing this holiday season. The company is aiming for a release in early 2020 at a price of $US179.

Bloomberg, with staff reporters