Why would you need a dedicated headphone amplifier like SPL’s Phonitor SE? The obvious answer is that it adds headphone connectivity to a system that doesn’t have any. Simply plug your source into the SPL unit’s only input and your headphones into the front panel 6.3mm socket, and off you go. 

Features

As standard, the SPL Phonitor SE is an all-analogue device, but for £400 / $400 / AU$700 extra it is available with a DAC module, which adds compatibility with up to 32-bit/768kHz PCM hi-res music files and DSD256. This digital board features USB (Type B), coax and optical inputs. We have previous experience with this DAC circuit and can confirm that it is a good one, being competitive with the top outboard number crunchers available for similar money.

Our review sample of the Phonitor SE is the basic analogue-only unit, but you will still find the (redundant) switches for the DAC module on the front panel. Look past those and there is little to report bar the volume control and a three-option crossfeed toggle. What is crossfeed? It is an attempt to bring the headphone listening experience closer to that of speakers by feeding some of the signal from the left channel into the right and vice versa. The idea is that this processing moves the soundstage from being in between your ears, as in conventional headphones, to more in front of you. We generally like the effect and end up leaving the unit on the second of the crossfeed options, C2, on most recordings.

Build

The Phonitor SE is a beautifully built unit. It feels solid and durable from the nicely finished casework to the smooth volume control and front panel switches. It is available in three standard front panel colour options –  red, silver and black – with the rest of the casework painted black. Take a look inside and you are in for a treat. The engineers clearly took pride in their work; the circuit is neatly laid out and packed with good-quality components. The technical highlight is that the circuitry operates at a much higher voltage level than is conventional, which should benefit the noise performance and dynamic punch. The claimed power output through the headphone socket is 2 x 5 watts, which is beefy for a product like this.

Overall, there is no mistaking the functional aura around the Phonitor SE; it is very much designed as a workhorse rather than something to show off about. We suspect that is borne of the brand’s strong connection to the Pro world.