This is a $149 tube hybrid headphone amp. I wouldn't go too crazy spending a lot of money on tubes and stuff. But, the again, I'm one to talk, as I've got a handful of tubes (none of which cost more than $60, and half of them are $30 or less). I like this little amp so much, that I pulled it out of storage and placed it back into my system. It isn't as resolving or transparent as the Taurus MkII (which costs 10x as Vali 2), but it is one heck of an amp, and fun to fiddle with tubes.