Just the look of the EF100 DAC from HiFiMAN gives you the notion that this is not an entry level peice of audio equipment, it is aimed at those who desire near studio quality audio but who lack the means to rent studio time or buy professional level equipment.  The $500 price tag is steep but you get what you pay for, a tube driven amplifier with C-Media CM102s inside with two analogue inputs, a mini-jack and RCA inputs. If this sounds like something you might need in your life check out TechPowerUp's review right here.

"HiFiMAN has a reputation for producing great headphone amplifiers. Today, we take a look at their newest do-it-all headphone amplifier & DAC combo with an on-board T-amp. This all-encompassing device features a class A/B headphone amplifier with a tube input stage. Despite all its features, it sells for $499, which is quite impressive."

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