We've covered Ray Samuel's Emmeline SR-71 here and now Stereophile provides their own review. Here's a choice quote:

"I have yet to hear a portable headphone amp that sounds as good as Ray Samuels' little wonder."

Can't get a better review than that. Price is $395 and the SR-71, as well as Ray Samuels' higher end products, can be purchased directly from the Emmeline's website.

Emmeline SR-71 Headphone Amplifier [Stereophile]
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