The SPL Phonitor 3 DAC/preamp/headphone amplifier is something of an all-in-one device for (especially) headphone users.
SPL’s Phonitor 3 features what the manufacturer says is “the ultimate headphone amplifier and monitor controller, aka preamplifier,” which use 120 Volt technology. For those who love it, the Phonitor Matrix is implemented too, which should create spacious sound. Beating heart is the also built-in DAC, with a maximum PCM quality of up to 768 kHz / 32 bit, while supporting DSD up to DSD256 too. Apart from headphone lovers, the Phonitor 3 also seems ideally suited for music and sound production, whether or not in combination with a DAW. In terms of inputs, you can choose from USB, AES/EBU and S/PDIF. The versatile device costs €2599 and is available per direct.