No, it's solely an electrostatic amp. I use my NuForce DAC-100 to power my HD-800, and it's actually a great sounding combination in my opinion (highly recommended by Jude and other head-fi'ers). The DAC-100 is around $1000 and the Liquid Lightning around $5000, so I guess it's not really a fair comparison. I could definitely get a TOTL dynamic amplifier and the HD-800 would sound better than it does now, and it would probably get closer in overall sound quality to the SR-009, but I can't imagine the SR-009 still not sounding better. At that point we're almost splitting hairs I suppose (but that's one thing about Summit-Fi, right?). I'm just happy I'm fortunate enough to own and listen to both headphones.