I was searching the net for possible tube amplifier kits suitable for headphones and came across this one. Only $139.00 for the kit, $169 assembled. The outputs are meant for 4 or 8 ohm speakers, so I don't know if this amp can be made to work with headphones ranging from 15-300 ohms. Still, for the price, it seems like an inexpensive way to get started in tube audio. Anyone know anything about this outfit?