The SMSL SH-8s is a new dual-gain balanced desktop headphone amplifier capable of up to 3W into a 32Ω load. It is priced at $229.99.

SMSL has a rich history of bringing high-quality, budget-friendly options to the mass market. With their release of the widely praised THX-based headphone amplifier the SH-9 last year, I would have believed that SMSL could rest on their laurels for a bit.
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