The Japanese company called Izo is going to release the R.spec iHA-1, a first class amplifier for headphones. It works on a 10hz – 20kHz 0.2dB (44.1kHz) range, 49kΩ and a 24bit/192kHz DAC for 123dB. Below you’ll find a lot more detailed information. Note that it measures 147x43x180mm for 1.5kg and will retail for 700 EUR.