Band: opinion spread · Dot: weighted average
Sources split: most reviewers drove planars, a Susvara and 300-ohm headphones to comfortable levels with volume to spare, and call it far more power than the size suggests. A smaller group, led by TechPowerUp, found it gets demanding headphones loud but sounds short of impact on them, and No Theme Reviews questions whether the 2.6 W figure holds with a normal 2 V source. One Amazon owner reports it briefly cutting out at high gain and high volume on a bass-heavy track.
Measured
SMSL rates it at 2.6 W into 16 ohms and 1.3 W into 32 ohms, and publishes no figure for higher impedances. No independent bench has measured its output power.
vs. listeners — Without a third-party power measurement the split can't be settled on the bench. No Theme Reviews points out that SMSL's published distortion graphs use a 5 V input and suspects the power rating does too, so a typical 2 V DAC may not reach it; the planar results above were all on high gain.
“easily powered most of the headphones in my collection”
Jarvin · Headfonics
“Amplifier lacks impact when driving more demanding headphones despite getting them loud”
TechPowerUp
