Most power per dollar

Milliwatts into 32 Ω divided by the asking price. It is the most honest list here and the least useful one, and both halves of that are the point.

Honest, because every figure in it is published and the division is arithmetic anyone can repeat. Useless, because the median headphone in this database needs 1.0 mW for 100 dB SPL — so almost everything on this list is buying you power you will never use, and none of these columns knows anything about output impedance, noise or whether the thing is pleasant to own. Power is the specification that stops mattering first, and a ranking by power per dollar is a ranking by the thing that stopped mattering.

Sorted on one published figure

SourcePriceTypeInto 32 ΩPer dollar
Schiit Magni Heresy$99desktop amplifier2.4 W24 mW
Topping A30 Pro$249desktop amplifier5.5 W22 mW
Schiit Midgard$219desktop amplifier4.8 W22 mW
Schiit Magni Unity$119desktop amplifier2.5 W21 mW
JDS Labs Atom Amp 2$129desktop amplifier2.6 W21 mW
Schiit Magni+$109desktop amplifier2.0 W18 mW
Topping L30 II$149desktop amplifier2.7 W18 mW
SMSL H300$296desktop amplifier5.0 W17 mW
Schiit Lyr+$449desktop amplifier6.0 W13 mW
Gustard H20$929desktop amplifier12.0 W13 mW
Schiit Asgard 3$279desktop amplifier3.5 W13 mW
Topping L50$229desktop amplifier2.8 W12 mW
xDuoo MT-604$169desktop amplifier2.0 W12 mW
SMSL SH-9$289desktop amplifier3.0 W10 mW
JDS Labs Atom+ (2nd gen)$99desktop amplifier1.0 W10 mW

The table shows the first 15 of 280. The rest are in the full source list, where every figure is labelled with where it came from.

Nothing in the database had to be left off this list.

This is not a ranking of sound quality and cannot be. It sorts one number that manufacturers printed, and manufacturers do not print anything about how their products sound. Every row links to that product’s own page, where each figure is labelled with the document it came from.

Same database, different question