[renlute]

Back in 2005 the Precision Electronics Corp. pot received a lot of praise here (and also at diyaudio). http://www.head-fi.org/forum/thread/144841/potentiometer-help But lately at least one of the same people who recommended it in 2005 has nothing good to say about PEC, and their pots get general abuse on the boards and no defense. Wha' happen'? I guess maybe I shouldn't get one after all. My larger issue is that I'm trying to identify an affordable (as far under $100 as possible) high-quality volume control for a low-distortion/high-powered DIY headphone amp under construction. I have 0.000 years training in electronics, so I am intellectually challenged by all the tech talk. I sorta have to rely on consensus of opinion from you guys who understand the electronics and have experience with these devices, and am confused by differences. Is TKD the only answer? Incidentally, as an aside, I see "brand new" Alps RK40 volume controls advertised on Ebay right now. Source: Hong Kong. What are we to think of brand new pots that were discontinued about eight years ago? http://cgi.ebay.com/Alps-50K-x2-Balance-Control-Volume-RK40-series-/260685327399?pt=Vintage_Electronics_R2&hash=item3cb20e6c27

 

[nikongod]

PEC pots are still around, and still sound pretty much the same as always. They have iffy matching at high attenuations (right when you start to play) which when combined with the mantra "moar gain is moar betterer" screws you. Actually moar gain is moar better generally screws you, but it gets you extra good when you have a pot with poor matching. Select your gain properly and this dosnt matter. The second problem is that they are noisy/scratchy while you are adjusting volume. Being sealed units they cant be cleaned & lubed like other pots, so again your doomed. 
 
The Alps RK40's that are available are either fake, linear (you want audio!) or balance controls. You could arguably use the linear one if you set gain properly, but its reallllllllllly touchy.
 
There are a few alternatives. Shunted pots sound awesome in general, even with cheap pots. 

 

[pabbi1]

I think TKD is the only answer under $100, IFF you have eliminated the Alps rk27. The eBay steppers are ok, but the switches don't inspire long term confidence.
 
While I have NOT used one, the AudioNote at PartsConnexion might be an option - and looks very intriguing, especially for ~$40 shipped.