Great little headphone amp. I've had a pair of Audio Technica ATH-50's for a few years now, I read about the benefits of listening through a DAC and amp and decided to give it a try. What can hurt for 30 bucks? Well, I'm by no means an audiophile, but I plugged the little dude in and upsampled to whatever 24bit/96kHz format the dude supports, and downloaded some lossless music from Tidal and WOW! Even I can see the difference. Aside from being a lot louder than my computer's built in sound card, I can actually say there is a difference. The bass seems more defined, and you can actually hear small nuances and noises from recordings that are typically "tangled" (guitar strings snapping, banging, vocals fading, etc.). The bass boost setting is good and really gives a nice little punch when listening to hip hop if that's your thing. I haven't tried the treble boost setting, but in most cases the direct setting is perfect for whatever you're listening to. My only complaint, and it's minor, is that the EQ switch feels extremely stiff and cheap. Not to the breaking point, but it certainly takes some effort to move up and down. The volume knob also feels very smooth for the first half of its rotation and gets a bit stiff towards the top of the setting, which is odd, but I suspect it will wear down a bit over time.
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