I have good, studio quality open-back headphones (250 ohm Beyerdynamic DT1990s), and have been experimenting with different DACs to try to get the most out of them. I have (a) my motherboard sound output (which is good as those go, it's a relatively pricey gaming motherboard), (b) the headphone output jack that goes with my Bose desktop speakers, (c) a Soundblaster AE-5 plus PCIe soundcard, and now (d) this K3.Honestly I really struggle to detect much difference between them, even testing them back-to-back, playing hi-fi audio off of Tidal. They all offer more than enough amplification to drive the headphones, and they all sound good. Some offer more fine tuning than others (the Creative software that goes with the AE-5 includes equalizer curve control and all sorts of effects, this K3 has a bass boost toggle), but playing audio vanilla they sound basically the same. So I'd say your money is best spent on good headphones, the DAC makes a less-than-overwhelming difference.That said, if I really strain to detect I difference, I do think that the sound with the K3 seems noticeably *cleaner* than my alternatives. If you think of it like a picture, the contrast feels a bit sharper, like the blacks are more black and the whites are more white (more literally, it feels like I'm *only* hearing the music, without a milky film of noise underneath it). It's not a night and day difference, but it is pleasantly clean.