Both are desktop amplifiers, $660 against $499. This page puts them side by side on the only three things a maker can be held to — power, output impedance and noise — and then asks the question that actually matters: which headphones do they treat differently?
The Grace Design m900 reaches 100 dB on 567 of the 567 models here, the Schiit Valhalla 3 on 566.
| Specification | Grace Design m900 | Schiit Valhalla 3 |
|---|---|---|
| Power into 32Ω | 1.0 W | 750 mW |
| Power into 150Ω | 228 mW | 286 mW |
| Power into 300Ω | 115 mW | 250 mW |
| Power into 600Ω | 57 mW | 125 mW |
| Output impedance | 0.08 Ω | 25 Ω |
| Output noise | 5.01 µV | not published |
| Price | $660 | $499 |
| Headphones it reaches 100 dB on out of 567 | 567 | 566 |
A figure marked not published is missing from the maker’s own material, which is not the same as being good or bad. Where one of these two publishes a number and the other does not, the comparison on that axis cannot be made at all — and saying so is more useful than guessing.
1 headphone reaches 100 dB on the Grace Design m900 but not on the Schiit Valhalla 3 — Symphonium Titan.
535 headphones are left alone by the Grace Design m900 under the one-eighth rule but coloured by the Schiit Valhalla 3 (64 Audio Aspire 1, 64 Audio Fourte, 64 Audio Nio, 532 more).
566 of the 567 models here reach 100 dB on both. That is a power count and nothing more; whether either source suits a given headphone also depends on the two lines above.
Each has a page of its own with every power figure traced to what the maker published and a full headphone list: Grace Design m900 and Schiit Valhalla 3. Or put either against your own headphones in the source comparison tool.