[Kevin Sinnott]

I own a Wheatfield HA1 tube amp. It does a great job driving my AKG 240M and my k501 headphones. If anything it does too good a job. The amp's volume control favors the left side as it gets low, so I need to set it at at least 9 o'clock. Problem is, with both phone, especially the 501s, the volume is often too loud. A friend has offered to mod it with resistors. Is this the best treatment?

 

[synaesthetic]

I would think it would be better to reduce the gain than to increase the output impedance, but that may not be an easy thing to do.