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Headroom products have always seemed overpriced to me

You can -- and probably should -- get a great headphone amp for well under a grand. They're among the cheapest hi-fi equipment made and even if Headroom amps are great, they charge way more than anyone should for a head amp. So you're looking for a USB input, two line inputs, and a DAC. Let's see... I have no idea how good these are, BTW. Look reviews up yourself.

Dared MP5 (just the USB input, but at this price, does it really matter? Tubed, too)
Mhdt USB Plus Constantine (this guy's got a great reputation. I've almost bought from him before. Most Asian merchants on eBay feature low item prices with absolutely exorbinant shipping rates, but the Mhdt guy has fair shipping and he's supposed to be really fast -- like three days fast. This is just a USB DAC; at this price you can attach the head amp of your choosing. Well, if you have enough money, but if you were considering Headroom, you probably do)
Stereo-Link 1400 (USB DAC and headphone amp, no line inputs)

That's really all I can find. If I were you, I'd get the Constantine and any given headphone amp of your choice. Only one set of inputs is fine. Get two Y-splitters (one male/two female) and an A/B selector from Radio Shack and put the Y-splitters in the inputs so you have two. Connect one of these two inputs to the output of the A/B selector. You now have a headphone amp with three line inputs -- one for the DAC and two to spare -- for about $40 worth of parts, and you have the freedom to choose any head amp you want. Other USB DACs can be substituted for the Constantine; I only said to buy that because the builder has an excellent reputation.

Hope that helps.


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