The Beta22 has a good body in the sound, and bass presence is never lacking. What may be lacking, depending on the listener, is bass punch. A good friend of mine who’s actually not a basshead makes a remark about the bass punch when he first listened to the Beta22. He only said that “the bass was lacking”. I didn’t really get it at first, because bass presence is plenty and the Beta22 is very far from sounding thin, but eventually I realized that he meant bass punch.
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Despite my critique above, the Beta22 and the HD800 in balanced mode, from a good source like the CEC TL51XZ, remains the most speaker-like set up I’ve ever heard. I can hear a very wide and enveloping soundstage that goes to the sides of your ears. Yes, some of the other amplifiers may have a clearer imaging, but they don’t fill up the soundstage as the Beta22 does. Depth layering on the Beta22 and HD800 combination is also the best I’ve ever heard. No other amplifier comes close in that department. The soundstage has multi-layers of depth, and this gives a very life-like effect. I think I’m limited by the quality of my source, and a true high end DAC or a high end vinyl set up would improve the sound considerably because the Beta22 scales up to the source very well.
So, in reality, the Beta22 is not a perfect amplifier (I really wish it was). It doesn’t have a treble that sparkles (which often gives a nice wow effect), its imaging can also be sharper and better defined, and I also wish that it’s a little less neutral (some emphasis on the upper midrange, for instance, would be preferable to me). Personally, I like my music to have more PRaT and impact, and the Beta22+HD800 doesn’t give it to me. Despite all of these critiques, however, the Beta22 remains the best sounding solid state headphone amplifier I’ve heard and it belongs to the top of the top of headphone amplifiers.