It seems that not much people here pay close attention to the Luxman new Flagship Headphone Amplifier P700u. Personally speaking I have huge interest in the P700u, the first model of Luxman with Balanced Output. In Japan the MSRP is ￥294,000. Now the Pre-order people are getting their P700u in these days. I found a Open-Box and First Impression Thread in a Taiwan Forums. Link: http://www.5i01.cn/topicdetail.php?f=180&t=3209225&p=1 And I will translate in simple words. In the Thread, the owner received the P700u yesterday, and he uses the Balanced HD650 to pair with the P700u. Though the P700u was a new machine, the sound comes out of the Balanced HD650 was just stunning. Unfortunately the Thread starter didn't describe anything in detail because he need to run in the machine first. And the owner should post further impression later. Additionally, I found some P700u audition impressions in Japan, and I'm gonna translate them in simple words as well. 1. http://blogs.yahoo.co.jp/digital_side/39592944.html The Bloger auditioned the P700u with HD650 in both Balanced and Unbalanced ends. With Balanced ends, HD650 has captivating sounds with large soundstage, plenty of details, rich in information and great separation. In the case of Unbalanced end, HD650 sounds tight with a sense of high density, and it is energetic. You can enjoy HD650 with both Balanced and Unbalanced ends, and they suit for different genre of music. 2. http://community.phileweb.com/mypage/entry/2654/20121115/33895/ The auditor compared Luxman P1u and P700u in both Unbalanced and Balanced ends. The order of audition was P1u->P700u Unbalanced->P700u Balanced, the source was Luxman's flagship SACD/CD Player D-08, the headphone was HD800. The auditor used to own P1u and HD800, and he thought during the audition the P1u+HD800 was lack of smoothness comparing to his own system. He felt to be the issue of cables or the headphones hasn't fully run in. While using P700u Unbalanced ends to power HD800, honestly he didn't feel much difference from P1u. Then he listened to the P700u+Balanced HD800 which satisfied him. The soundstage was large and wide, and the sound was so nice that he couldn't help to nod his head with the music while listening. And he believes that with proper cables the combo can sound better. If anyone who owns P700u please post some impressions here in order for us to have a better view of this Amp. And please post if you found any other impression of others.