Hello. As my screen name implies I am new to the world of tubes. I am a new member of this forum as well. I have no headphones yet, but from what I see on this forum, Sennheiser HD800 or Beyerdynamic T1 should be on my short list. Now, about the WA22 question; I have already exchanged a couple of emails with Jack, but never asked him this question; How will a WA22 perform as a preamp when using the balanced XLR outputs connected to my Rotel SS amp (RB1080) balanced XLR inputs. What I mean is this; I know that it will "work", but should I be concerned with the fact that the WA22 is a "headphone" amp? (whatever that means). I guess I'm getting hung up on definitions i.e. headphone amp vs. preamp/headphone amp . My source is a Slim Devices (now Logitech) network music player called the Tranporter. It will deliver 96/24 music to the preamp via its balanced XLR outputs. I am also looking at Ray Samuels balanced "Apache", which is a SS preamp/headphone amp. I think that I would like to get into tubes and tube rolling. by starting at the preamp level. Thanks in advance for any of your opinions (signature included to give an idea of my current system) John M SqueezeCenter 7.3.4 running on a DIY PC, Windows 7 64 bit o.s., with Inguz Audio EQ/DRC. (1) Transporter, & (4) Booms connected through a Linksys WRT54gs router and Linksys WAP54g access point. Using an iPod Touch with iPeng for a controller. For Critical Listening =>Transporter => Rotel RC1070 preamp => Rotel RB1080 2 channel amp => Bowers & Wilkins 805 Speakers.