If you're looking for an austere audiophile headphone amp that sacrifices nothing in the way of sound, power, headroom, and look, and feel, the SPL Phonitor se with DAC is a suitable option. This headphone and DAC combination, styled here in a red finish, gives you the main features SPL pro-fi headphone amps are known for, such as naturalistic crossfeed, a high-grade audiophile DAC, and oodles of clean output power thanks to 120V VOLTAiR technology.

The 120V rails come straight from their mastering gear used in top-notch studios across the world and are a main factor behind the Phonitor se's ability to drive up to 5W of output power per channel into headphones, doing so cleanly, without distortion. The Phonitor se's Crossfeed switch allows you to recreate the effect of speakers in your headphones at will, eliminating the often stringent and extreme separation of conventional headphone listening. The DAC allows support up to 768 kHz for PCM audio, and DoP (DSD over PCM) up 20 DSD256. 

High Headroom Audiophile Amp    RCA Inputs, 1/4" Headphone Output    Included DAC768xs Chip for Digital    Up to 768 kHz Support and DoP Over USB    USB, S/PDIF, and Optical Connections    Selectable Crossfeed Emulates Speakers    Quality Components Used Throughout    Powers Headphones up to 2x5W at 32 Ohms

The volume is adjusted with a milled all-aluminium rotary knob sitting atop an Alps RK27 Big Blue potentiometer.

The Phonitor se is equipped with gold-plated RCA sockets for the analog input. The headphone amp has optional digital functionality, available separately. Coax and Optical.

In addition to an analog source, three other digital sources can be connected to the Phonitor se. You'll have the ability to input digital audio over USB, RCA Coaxial, and TOSLINK jacks.

The highly acclaimed AKM AK4490 Velvet Sound premium DAC chip is used as the converter chip in the digital-to-analog converter. This chip converts PCM audio with a resolution of 32 bits, for a high degree of headroom. Digital PCM audio is supported up to 768 kHz, and DoP (DSD over PCM) up to DSD256.

The Phonitor se offers a 1/4" jack for connecting headphones with jack plug. Up to 2 x 5 watts of output power is available at this socket. This allows even very power-hungry headphones such as magnetostats or electrostats to be driven effortlessly.

This headphone amp prominently offers SPL's signature Phonitor Matrix with a switchable crossfeed that allows you to listen to music through headphones as though it were being reproduced on speakers. You'll find a switch dictating the intensity of the Crossfeed effect.

Related Questions and Answers

Q: 1. Does this support only MQA files, not FLAC, PCM, DSD? Or Amazon Music app or YouTube through my iPhone?

A: The FiiO Q3 MQA Portable DAC and Headphone Amplifier (BH #FIQ3SMQA) is not a player. A connected player will decode the files and then feed it through the FiiO Q3 MQA.

Q: 2. I want to go into a 2013 MacBook Pro that has no audio input port. (my previous MBPro 2011 had an audio in port) I want to go into the 2013 laptop USB port with line-in audio, not a microphone. I also want to monitor the line-in audio with headphones. Will this device do that?

A: Yes, this is possible as long as the device you are monitoring is TRRS compliant.

Q: 3. Can this unit operate with a stand alone microphone, i.e., a micrphone not attached to a headset?

A: Yes, you can use with a standalone microphone. A headset is not required.

Q: 4. Will this be iPhone compatible?

A: We would recommend the Fostex HP-P1 for use with iPhone.

Q: 5. Does this device include an option for StereoMIx (used to be called record what you hear) ?

A: This does not have that capability that would be based on the software you are using

Q: 6. Planning on using an iPad Pro as a source using the usb c. Will this power the iPad while in use?

A: The Violectric DHA V226 Headphone Amplifier, Preamp, and DAC (BH # VIDHAV226) will not power a USB device. The USB-C port is for data/signal only.

Q: 7. Can this be used as a digital signal converter usb c input to optical (or coax) output?

A: The FiiO K3 V2 Desktop DAC and Headphone Amplifier (Black) BH #FIK3V2 will not work as a digital signal converter from USB-C.

Q: 8. What is the Max amount of Ohms It can drive?

A: According to the manufacturer specifications, the FiiO BTR15 Portable Bluetooth DAC and Headphone Amplifier (Black) can support headphones rated up to 300 Ohms.

Q: 9. Hi! Can I use it to connect a new smart TV to an old, analog home theater?

A: The FiiO K7 Desktop USB DAC and Headphone Amplifier (Red), BH # FIK7RED, may be connected via its coaxial SPDIF, Toslink digital optical ,or RCA line inputs

Q: 10. Is the 1/8" / 3.5 mm TRS Unbalanced Line Output a PreAmp? If a powered speaker is connected to the line out, does it automatically mute when you plugin a headphone?

A: The FiiO K3 V2 Desktop DAC and Headphone Amplifier (Black), B&H # FIK3V2, unbalanced TRS output uses the Texas Instruments OPA1612 which is an op-amp. Connecting powered speakers to the line output does not automatically mute when a headphone is plugged in but in the user guide they recommend disconnecting headphones when the line out is being used.