"If balanced line-level connections work well, balanced headphone outputs should also work well."

Senior designer John Siau of Benchmark Media disagrees!

Benchmark does not offer balanced headphone outputs on any of its products. The reason for this is that a voltage-balanced interface serves no useful purpose when driving headphones. The truth is that a conventional single-ended headphone drive is technically superior to a balanced drive. This paper explains why single-ended headphone amplifiers are inherently more transparent than balanced headphone amplifiers.

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