The MHA100 is the first dedicated headphone amplifier from McIntosh and takes advantage of unique McIntosh technologies to yield the best possible personal listening experience regardless of the headphones you use. It employs a new adaptation of our unique Autoformer technology to produce three headphone impedance ranges of 8-40, 40-150 and 150-600 ohms so that every headphone - from ear buds to studio quality phones - will receive the optimal McIntosh sound. "The MHA100 addresses headphone listening for the purist who wants no compromises." - Hi-Fi News "The Cadillac of headphone amplifiers." - CNET "A thoroughbred McIntosh amplifier... Astonishingly potent and lively sound from both headphones and speakers in one compact high-end amplifier." - Lyd & Bilde It features our new Headphone Crossfeed Director (HXDÂ®) to allow high quality recordings to image like conventional speakers in your headphones, bringing new depth and spatiality to your music. Four digital inputs allow the McIntosh Digital Engine to decode your digital music at up to 32 bits and 192kHz for maximum analog fidelity and enjoyment; two analog inputs are also available. "The soundstage this amp presents through headphones is big and lifelike, and its accuracy and clarity across the frequency spectrum are reference-level good." - Tone Audio "Nirvana from the first moment." - Tendances Ă‰lectroniques & Design What does the MHA100 do that other DACs or headphone amps don't? "In short, it allows any headphones to be themselves." - HiFi Critic "Delivers the sonic quality for which McIntosh is so revered." - Robb Report Love to listen to your headphones while working on your computer? Compared to our other amplifiers, the MHA100 is more compact and fits great on a desk, allowing you to enjoy your music while working. Its smaller size gives you additional flexibility to locate it almost anywhere in your space. "A headphone amp worthy of the McIntosh legacy... The MHA100 is a reference-level, musically engaging headphone amp/DAC combo from top to bottom." - Audio360.org "Perhaps the finest headphone amplifier currently in production." - The Pro Audio Web Blog "Superb in every sense, offering a level of sonic grip and musical authenticity that is spell-binding. It always makes the most of the material on offer, regardless of source or genre." - Audio Video SA 50 watt stereo speaker outputs are included for when you want to enjoy your favorite speakers instead of your headphones; Power GuardÂ® will prevent clipping that could damage your headphones or speakers. Tone controls include a 5 Step Bass Boost Control for further customization. The entire unit is housed in a beautiful polished stainless steel chassis that not only compliments the classic glass front panel, knobs and brushed aluminum end caps, but also any room decor.