I paid £118 for this Rega ear amplifier.... It was brand new, and decided since I felt the Perreaux was not really for me (a bit too laid back and "tubey" sounding), and also the fact I felt the Perreaux couldnt provide the bass kick I like for my dance music with these power hungry Beyers (250 ohm, 94 db sensitivity / mW). I felt the Rega Ear would be a good choice, since its designed for power hungry headphones like these; probably not such a great choice for high sensitivity and low impedance headphones like Sony's, as getting the right volume would be "interesting" to say the least - this thing has tons of gain. Even on my most dynamic music (where the normal level is set quite low for dynamic purposes), any more than 12 o clock even with these insensitive headphones would almost certainly cause my ears to bleed - I actually had to use my old Perreaux at almost full volume sometimes and even then it could be louder I felt. It has to be said, I am very impressed with this little amp for the money. £118, and yet its easily capable of taking on just about any sub £300 design and beating it! (and before anyone says anything, I have owned quite a few more expensive amps) It has a strong sense of timing and rythym, excellent punchy bass, enough volume for even the most sadistic listener, good clarity, plenty of detail and importantly a VERY sweet sound. How they have achieved this kind of sound for that price when other headphone amps can hardly match it despite costing over double the price, suggests to me that they either have a REAL winner on their hands with this amp, or that other manufacturers are not offering good VFM with their amps; for example, the Rega Ear runs from a walmart adapter, and yet offers a very powerful, full bodied sound. Yet the X-Can v3 costs twice the price, does not sound as powerful or clean as this (or as groovy), and yet the cheeky bastards are going to charge £200 for an X-PSU to make it better. Its quite obvious that a headphone amp does not need a big torroidal transformer to sound good, based on this one. Anyway, this amp is a bargain, and I'd recommend it to anyone looking for a headphone amp with excellent VFM and a sweet sound.