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Go ahead. Do things with Valhalla 2 that you'd never attempt with other OTL tube amps. Run low-impedance headphones. Use IEMs. Valhalla 2 is a complete re-imagining of Valhalla, with improved performance, higher output capability, lower distortion and output impedance. Tubes Made Flexible While most tube OTL amps are really only designed for 300 ohm Senns and 600 ohm Beyers, Valhalla 2 stretches to include headphones that you'd never expect to use with a tube amp. Go ahead. Use it with Grados. Run it with AKGs. Rely on it for many IEMs. You may even like it with high-efficiency planars like LCD-X, LCD-XC, Oppo PM-1 and HE-400. A Complete Desktop Preamp Valhalla 2 also adds two important features: preamp outs and a gain switch. Preamp outs let you connect your powered monitors directly to Valhalla 2, to give them some of what some people call "tube magic." The gain switch gives you better control of both output level and impedance, for better matching to your headphones. It's easy to build a complete desktop system around the Valhalla. Not Your Father's Tube Amp If you're expecting syrupy, tubby, euphonically colored tube sound, you're in for a shock. Valhalla 2 is exceptionally accurate, neutral, and resolving, without being strident or etched. Made in USA By "made in USA," we mean made in USA. The vast majority of the total production cost of Valhalla 2-chassis, boards, transformers, assembly, etc-goes to US companies manufacturing in the US. Our board house is 20 minutes away from our office in Newhall. Our chassis guys are just over the hill in the Valley. 5-Year Warranty Valhalla 2 is covered by a limited warranty that covers parts and labor for five years. That's 5 years. Yes. FIVE. Which is up to 5X that of our competition, if you weren't so hot at math. Note the marketing weasel-wording "up to." One exception: the tubes. Those we cover for 3 months.