@amirm You compared the power outputs and show that the ifi a USB powered device equals the Jotunheim. When if you look at the specs the balanced output puts out nearly three times the power. So I don't think you gave it a fair comparison using something that measures three times worse. Especially when that's the point of the headphone amp! More power. And perhaps more stability on varying loads. If I'm not mistaken the DAC on it is also balanced. The amp was the first that used a new form of balanced drive which Jason said he came up with.