Went a little overboard with this component, as it was the first truly excellent DAC/Amp combo unit I had ever heard, and now find myself with a spare that I don't need as I am upgrading my workstation setup to dedicated source and dedicated amp. SO...I have a basically new (about a month old) Carat-Emerald for sale. I absolutely love this piece, and am keeping one for traveling and portable use. The only direct comparisons I have are to the NuForce uDac and Apogee Duet headphone out, and I can definitely say it crushes both of those. Much better amp certainly than the uDac. It won't push ultra power hungry phones, but I've run this with everything from Senn 650s to Grado 325is to Shure SRH840s and it handles all three quite comfortably. To date I've found it matches best with my ATH-AD700 and Ultrasone 2500 phones.
New retail is 350, I got mine for 300 (picked it up after Cryo-parts and whiplash had sold out). The closest I think you can find it for now is 300 on ebay. I am asking 230 for mine. I'm away from home until Thursday, but if it is purchased before I return I will throw in priority shipping for free.
Oh, and if you're reading this, please drop some advice is my neutral headphone amp thread http://www.head-fi.org/forum/thread/494418/most-neutral-accurate-headphone-amp-preamp-in-the-300-500-range 
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Cheers all!
