I'm going to assume that many of you guys who are familiar with the Matrix M-Stage amplifier are familiar with project86's largely successful and detailed review of the original M-Stage; if you’re not definitely give it a read! Well Matrix Audio is back with the third iteration of the popular M-Stage line which you can read about here! HPA-3U - $419.95 The M-Stage HPA-3U is an updated singled ended amp with increased power output, a front panel gain switch, and a built in USB DAC that supports PCM 24/192 and DSD X64. It also features a new case design for better cooling and the fuse is now accessible externally. Headphone power output: 2800mW @ 33ohms; 420mW @ 300ohms; 210mW @ 600ohms SNR: >-120dB THD: >0.0003% at 33ohms 90mW Output Impedance: 0.2ohms DAC is capable of 24/192 and DSD audio HPA-3B - $419.95 The M-Stage HPA-3B is a fully balanced version with even more power (in balanced mode), a rear panel gain switch, and a single XLR input (RCA to XLR adapters are included). It also features the same new case design (for better cooling and the fuse is now accessible externally). Headphone power output unbalanced: 2100mW @ 33ohms; 430mW @300ohms; 220mW @600ohms SNR: >-108dB THD: 0.0004% at 300ohms 320mW 1kHz Output Impedance: 0.4ohms Headphone power output balanced: 3800mW @ 33ohms; 1500mW @ 300ohms; 800mW @ 600ohms SND: >-114dB THD: 0.0003 at 300ohms 135 mW 1kHz Output Impedance: 0.6ohms There is no integrated DAC with the HPA-3B. The M-Stage series can be purchased through Matrix Audio and are available now! More specifications and details to follow, as well as a full review!