I'm using this with the Sony SS-HW1 speakers - or, for late at night, the Sony MDR-Z7 headphones - and generally playing nothing less than 44.1 flacs or, more often than not, 24bit recordings. Paired with the speakers, high resolution recordings are simply breath-taking - often sounding almost "surround sound" due to the wide field and upward firing super tweeters. I previously used the headphones with a Sony UDA-1 or Sony PHA-3 - neither of which felt as if they were driving the cans hard enough. This amp was a revelation - easily driving them and giving a full - bodied bass response. Ultimately you get what you pay for - in order to get the best from this amp you'll need high quality audio (preferably via network) going in and high resolution speakers / headphones to achieve audio heaven - and finally hear what high resolution audio is all about! Trust me, it's worth it.

Only bought this product a fortnight ago, excellent sound and performance and great features. I would expect nothing less from Sony which is why I bought it.

It was so simple to set up and produces good hi-fi