leeperry, I too listen at very low volume and w/ Grado headphones which are 32 ohms. I find that I can listen comfortably at volume 13-17 even w/o reducing the volume. Let me explain, you can sent the volume via the set-up program to the max of 40 or you can set it at less than 40. Thus when you start using the unit when you set the volume at 20 it is say half but not of 40 but of whatever volume you set the master at. Hope I explained it well. David, I really wish I could solder surface mount components to try the LM4562 which is one of favorite op-amps.