The V-CAN is a genuine state-of-the-art headphone amplifier. Most high quality headphones have impedance of around 30 Ohms. Almost all headphone amps have an output impedance between 50 and 100 Ohms. Because of their high output impedance they cannot drive headphones properly. Any sound they produce through the headphones is necessarily coloured, with distortion and non linear frequency response. The V-CAN is quite different. It's output impedance is 5 Ohms. This means it will drive any headphone available with ease. It will produce low distortion, ruler flat frequency response and complete linearity.