Moon by Simaudio Neo 430HAPrice: $3500

Website: www.simaudio.com

Brent said: It can drive any pair of headphones I’ve ever encountered to loud levels; it can handle almost any digital or analog source (assuming its optional DAC module is installed); and despite its high-tech look, it’s a pleasure to use. Most important, though, is the sound, which is a substantial step up from the lower-priced headphone amps that make up the bulk of the market these days.

Read the SoundStage! Xperience review.

The gist: Brent said it: “Maybe it does make sense to spend $4300 on a headphone amp!”

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