I think it really depends on the phone. For example, the 70 ohm Senn HD 25-1 works just fine unamped out of an ipod. Whereas the 50 ohm AKG K271S really needs an amp, IMO.
I run the 70 ohm HD25-1 and the Qualia 010 directly out of the iPod. Overcomes the well-known falloff problem very nicely and no major bass issues (well, apart from the crappy EQ that is) remain.
What's more important is the sensitivity / efficiency of the phone. Which one is it?
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