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Guys, you are comparing apples and oranges. This is also a speaker amp. If you want an amp/DAC solely for headphones, there are many better options. If you want an amp/DAC for both speakers AND headphones, and you want a small form factor for simple desktop/computer audio with passive speakers, this amp is a good deal at $79. Oh, Amazon has this for $79 right now, with free shipping. It occasionally falls lower, so put a CCC alert if you want to save another $10-20.
What are your recommendations for headphone DAC/AMPs in this price range without the speaker amp?
Honestly, at this price level you probably aren't going to hear much of a difference between various amps/DACs or even your Phone, unless you have some full size headphones. Look at the FiiO E10, Schiit Fulla, iFI nano iDSD (for more, or used), low end Schiit stack, audioquest dragonfly black. There might be more. That said, the topping is probably not bad at all. Monoprice has some decent stuff too, include a tube DAC/amp (116154).
Yup - this is a really versatile little amp with USB DAC, good speaker and good headphone output at a really nice price. I first bought a Topping TP30 Mk I about five years ago - was lucky enough to score a second one just as the Mk II was replacing it. If one broke I would buy another for sure. You may think there is better sound to be had from a dedicated headphone amp and possibly there is, but as a desktop that does everything it is great.
There are lots of amps with better specs - but until someone has ABXed and actually found that they can tell the difference, don't bother with a spec sheet. The sound of typing. at the very least, is usually getting in the way of my critical listening :D