I use these to power an Audio Technica m40x kit which the website says is 35 ohms. I used to use a full-blown home theater receiver to power my headphones, but since I no longer have a surround setup, it's become unwieldy and unnecessary. I can say that the sound has improved compared to my previous setup but hasn't gotten any worse and gets pretty loud regardless of the source. I connected it to my computer with an optical cable. One thing I had trouble with was I was still sending dolby and dts signals from my computer and this unit wasn't receiving them at all, I just got loose noise and really nasty noise, I finally narrowed it down is before that, and one day I set my computer not to send those signals and basically just transmits stereo sound, it works like a champ. I can't fault this device because at least it doesn't accept dolby and dts and converts to stereo in units as it doesn't claim to and it's more my fault and I don't think many people will do the same. did. This device is quite small, in the photos it seemed much larger, but I'm glad about it, the build quality is good, everything works. I read from another commenter that there is a click when he changes sources on his OS. I haven't had this problem on Windows 10 when using a web browser, VLC, MPC player, iTunes etc, the only time the device clicks on and off when turning, but it's very quiet and my old surround receiver did that too and it's a lot quieter. I wouldn't even consider it worth mentioning and only mentioned it because I was tired after reading this comment from other reviewers. .
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