I use with AKG K371 headphones. Because headphones with low resistance, any card built into a laptop or smartphone already sounds them well and there is no special point in the external DAC and amplifier for these headphones. But, despite this, we must admit that the sound has become better. The bass came to life especially noticeably (I don’t use the bass boost switch). Heavy performers such as System of a down with a bunch of drums and guitars began to sound noticeably better. For this money, you can safely recommend for use with more or less decent headphones.
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