Active noise cancelling (ANC) headphones have seen significant commercial success and a number of control strategies have been proposed, including feedforward, feedback, and hybrid configurations, using both analogue and digital implementations. Irrespective of the configuration or implementation approach, the strategies proposed in the open-literature have focused on implementations where the control system for each ear of the headphones operates independently. In this paper, a multi-reference ANC strategy is proposed and investigated for noise cancelling headphones. As with standard feedforward ANC headphones, the system utilises a single error microphone and single reference microphone on each cup; however, in the proposed configuration, the left and right reference microphones are used to achieve control at both the left and right ear cups. The performance of this controller design is compared to a standard single reference feedforward controller implementation under a variety of different sound field conditions. Although the proposed strategy requires an increased computational demand, it is shown that there is a significant control advantage for noise sources originating from the side of the user, whilst the performance for front and rear sources is maintained.