thanks was looking at the T1 but I plan on keeping the HE400 for a while.   The specs on the T1 say "Headphone Amp output: 32ohm--1000MW" , "Headphone amp inside impedance: 10ohm".  I'm not sure what the difference means so is that right that it's 10 and not 32 ohm?  I just would like to know...

Looking for a DAC under $200 preferably around $150.  Will be used with my computer, mostly with hifiman 400 headphones and swan mk3 speakers+ pioneer 8" sub, the SW-8-K.  Mostly gaming and music.  I don't have a home system as I just use the computer for music. I currently have a xonar DG...