A PC component maker in a post-PC world via Engadget

"The E1 is a $50 unit that's not overly boyish, and only a little gadgety in its looks. What it is, however, is impressive. This little, battery-powered device could easily upgrade most users' desktop audio experiences."

[...]

"I plug another set of headphones into the E1. As a much more expensive set, the different impedance makes them much quieter. Or it doesn't. Once again, I really need to force the connector in for it to sit properly -- it's very "snug." At least it's not too loose; that'd be much more annoying. The impedance is making a difference, but the sound is still impressive. Robust. Dynamic."