This value priced amp is my first tube amp and I have to say I've been very pleased with it, even driving AKG k701 headphones. It's largely cured me of my upgradeitis. I'm a mid-fi buyer who found that the portable solid-state amps I'd tried lent a graininess to vocals and often scooped out the mids. This amp overcame these problems. What it lacks, though – and what I occasionally miss – is the slight "edge" that solid state amps can add to music and extension at the very high end.
 
In general, I'd say the MP-301 is a fun amp that makes vocals, jazz, and most acoustic music sound more organic and that I enjoy for hours daily.