The MHA100 is the first dedicated headphone amplifier from McIntosh and takes advantage of unique McIntosh technologies to yield the best possible personal listening experience regardless of the headphones you use. It employs a new adaptation of our unique Autoformer technology to produce three headphone impedance ranges of 8-40, 40-150 and 150-600 ohms so that every headphone - from ear buds to studio quality phones - will receive the optimal McIntosh sound. It features our new Headphone Crossfeed Director (HXD) to allow high quality recordings to image like conventional speakers in your headphones, bringing new depth and spatiality to your music. Four digital inputs allow the McIntosh Digital Engine to decode your digital music at up to 32 bits and 192kHz for maximum analog fidelity and enjoyment; two analog inputs are also available. Love to listen to your headphones while working on your computer? Compared to our other amplifiers, the MHA100 is more compact and fits great on a desk, allowing you to enjoy your music while working. Its smaller size gives you additional flexibility to locate it almost anywhere in your space. 50 watt stereo speaker outputs are included for when you want to enjoy your favorite speakers instead of your headphones; Power Guard® will prevent clipping that could damage your headphones or speakers. Tone controls include a 5 Step Bass Boost Control for further customization. The entire unit is housed in a beautiful polished stainless steel chassis that not only compliments the classic glass front panel, knobs and brushed aluminum end caps, but also any room decor. Headphones not included.