Already a thread about it, not very active though (yet?)I was just browsing on over to the Simaudio website and saw this. It isn't available yet and I couldn't find a price, but it looks to be a pretty awesome headphone amp. They do have the specs listed and they are real impressive. Should have no problem with most any Planar's with 5w into 50ohms. Has both balanced and SE ouputs. The output impedance is incredibly low, like .03 ohms. Knowing SimAudio equipment I am already 90% sure I won't be even close to being able to afford it but it will be interesting to see when some of you who can afford a 3-4k amp, get their hands on one.