Audiophilepure

http://goo.gl/2ajeif Read Here

“You have several output options with the AK240. First and probably most-often used is the single-ended headphone output via the mini-stereo plug. For most headphones or DAC/pre applications this is the go-to connection. This mini-stereo input can also serve as a digital TosLink output, so you can use the AK240 as a USB-to-TosLink digital converter if the need arises. The TosLink output supports PCM up to 192/24, but will not pass a DSD signal, at least not yet. You never know what future firmware updates will bring. The last output on the AK240 is the balanced analog output using the four-conductor 2.5mm connector. It was included so you can drive some power-hungry headphones in balanced rather than single-ended mode.”

http://goo.gl/MiTYxF Read Here

“When used as a player via its single-ended headphone output the AK240 could be paired with a wide variety of headphones. Noise and low-level amplifier hiss weren’t a problem even with the most sensitive in-ears in my possession, the Westone ES-5s. On the other end of the efficiency spectrum, the AK240 had sufficient gain to drive a pair of Beyerdynamic DT-990 600-ohm headphones past satisfying levels into the spectrum of sound I call “really darn loud.” Easy-to-drive headphones such as the Oppo PM-1 sounded dynamically alive and were so well matched to the AK240’s output that I would question whether anyone really needs to use an accessory headphone amplifier with the AK240, at least with the vast majority of headphones”