I think this is a well made product for new audio players that like to travel and have a DAC/amp with them. When tested with Audio-Technica ATH-M50x banks (everyone's favorite budget pair of headphones), 150 ohms to drive these banks was more than enough for this small amp. I also have 300 ohm Sennheiser 650HD banks and I have found that while the amp can drive these Sennheiser banks, it is pretty much at the limit of the amp's capabilities. I often had to amplify to get the volume I wanted to get. According to the specs (19mW (300Ω, THD+N < 1%, USB IN)) you get 19mW on 300Ω banks. I recently bought a Monoprice Monolith 124459 off eBay. I just set this thing up and WOW it drives this Sennheiser so much better. Sure, it puts out over 150mW into 300 ohms, so it's a bit more powerful. However, I am not an audio file, I am just learning this new experience. I would say buy this item knowing that it will have price limits. It definitely delivers, using @ my table just isn't enough for me. I don't need a DAC/amp at the moment.
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