Are there better portable headphone amps out there? Yes! But some of them cost $650!!! This portable headphone amp is an incredible deal at its price and is in my opinion the best portable amp under $100. If you're trying to bring out the most from your ATH-M50, DT1350 or Sennheiser HD25-1ii and have under a hundred to spend, jump all over this amp! Why put all that money into a headphone and not have it deliver all it can! The E11 has a slightly warm sound signature; it should improve the bass and mids of your ipod/mp3 player and still leave the treble nice, too. It has high and low gain, especially useful if you have hard to drive headphones and an 2 eq settings that will make your headphone warmer and bassier. Personally, I prefer to leave the eq off, but I love this little amp! What a deal at $60!