The V-Series are like stripped-down alternatives to the X-Series. What the designers did was preserve those aspects which maximize performance while doing away with or simplifying the expensive bits. PCB sizing is minimized and casework is reduced too. There are no dressy front panels, in fact no front panels at all: inputs are on one end and outputs are at the other. Musical Fidelity invested in production tooling, and committed to large quantities in order to further reduce costs per unit. The V-CAN II is a genuine state-of-the-art headphone amplifier. Most high quality headphones have impedance of around 30 Ohms. Almost all headphone amps have an output impedance between 50 and 100 Ohms. Because of their high output impedance they cannot drive headphones properly. Any sound they produce through the headphones is necessarily coloured, with distortion and non linear frequency response. The V-CAN II is quite different. It's output impedance is 5 Ohms. This means it will drive any headphone available with ease. It will produce low distortion, ruler flat frequency response and complete linearity.