The Hafler HA75-DAC ($1299.99) is an audiophile-quality tube-based headphone amplifier and USB digital-to-analog converter featuring both XLR and RCA analog connections. The USB DAC for digital audio playback operates at up to 192kHz resolution, allowing for connection to a laptop with high-resolution audio files along with separate analog audio sources. Switching is via a front panel selector switch for analog and digital inputs. The impedance selector can be set from 20 to 400 Ohms, allowing users to set the optimal impedance to match all types of headphones. Also onboard is a three-position voicing switch that can be used to boost low frequencies, increase overall loudness or set to bypass for neutral voicing.