Bellari has done it again! They've released another true audiophile gem that sells for a budget price. This time it's a lush sounding pure Class A tube headphone amp; the ha540. The ha540 is a real hi-end piece with plenty of gain that is uniquely capable of driving headphones rated from 16-2000 Ohms. Having two separate inputs, it's brilliantly designed to work equally well with both high and low output level source components. This means it will produce a high level signal of superb clarity when connected directly to a CD player, computer, iPod or mp3 player. A zero-feedback design guarntees a smooth natural analog response. Bellari products are all hand assembled in the USA.