The Shure SRH1540 Headphones with Portable Headphone Amp and DAC Kit from B&H consists of a pair of Shure's SRH1540 closed-back headphones and a Fostex HP-P1 portable headphone amplifier with built-in DAC.
The SRH1540 headphones feature 40mm Neodymium drivers and are tuned to provide an accentuated bass response while keeping the high frequencies clear and accurate. They have a closed-back design that helps eliminate outside noise, and sport Alcantara ear pads with slow-recovery foam padding for comfort during use.
The Fostex HP-P1 headphone amplifier has an internal DAC, allowing you to connect your iPod or iPhone digitally for higher-quality digital to analog conversion. The DAC handles bit-depths up to 32-bit while the headphone amplifier itself has a 3-step gain control.