The Matrix element M2 is a desktop DAC/amp at $2999. It delivers 1.2 W into 32Ω and 280 mW into 300Ω, which ranks it 75 of 280 for raw power among the sources in this database.
Measured at 100 dB SPL it has comfortable headroom on 561 of the 567 dynamic and planar headphones catalogued here, enough but not generous on 5 and only marginal on 1. Power is published at 33Ω, 300Ω, 600Ω; the rest of the table is derived from those figures. Output noise is not published, so the hiss estimate cannot be run.
The manufacturer publishes 1.2 W into 33Ω, 280 mW into 300Ω, 140 mW into 600Ω. The rest of the table is worked out from those.
The balanced output is rated separately: 1.7 W into 32Ω through the 4.4mm jack.
Derived rows hold output voltage steady, as an amplifier does (method).
Source: matrix-digi.com, matrix-digi.com.
| Load | Power | Status | How it was arrived at |
|---|---|---|---|
| 32 Ω | 1.2 W | Derived | beyond the published loads, holding output voltage constant — which understates rather than flatters |
| 33 Ω | 1.2 W | Published | the manufacturer publishes this figure at this exact load |
| 150 Ω | 380 mW | Derived | worked out between two published loads, holding output voltage linear between them |
| 300 Ω | 280 mW | Published | the manufacturer publishes this figure at this exact load |
| 600 Ω | 140 mW | Published | the manufacturer publishes this figure at this exact load |
Easiest to hardest to drive, with headroom at a 100 dB SPL peak.
| Headphone | Impedance | Sensitivity | Needs | Headroom | Verdict |
|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 114.0 dB/mW | 0.04 mW | +39 dB | Comfortable damping |
| 64 Audio U12t | 12.6 Ω | 108.0 dB/mW | 0.16 mW | +35 dB | Comfortable damping |
| Shure SE215 | 17 Ω | 107.0 dB/mW | 0.20 mW | +35 dB | Comfortable damping |
| Moondrop Aria | 32 Ω | 107.1 dB/mW | 0.19 mW | +38 dB | Comfortable damping |
| Audeze LCD-X 2021 | 20 Ω | 103.0 dB/mW | 0.50 mW | +32 dB | Comfortable damping |
| Truthear Hexa | 20.5 Ω | 103.1 dB/mW | 0.49 mW | +32 dB | Comfortable damping |
| Sennheiser IE 200 | 18 Ω | 101.6 dB/mW | 0.69 mW | +30 dB | Comfortable damping |
| Sony MDR-7506 | 63 Ω | 106.0 dB/mW | 0.25 mW | +34 dB | Comfortable damping |
| Meze 99 Classics | 32 Ω | 103.0 dB/mW | 0.50 mW | +34 dB | Comfortable damping |
| Focal Clear MG | 55 Ω | 104.0 dB/mW | 0.40 mW | +33 dB | Comfortable damping |
| Philips SHP9500 | 32 Ω | 101.0 dB | 0.79 mW | +32 dB | Comfortable damping |
| Focal Utopia | 80 Ω | 104.0 dB/mW | 0.40 mW | +32 dB | Comfortable damping |
| Meze Empyrean | 32 Ω | 100.0 dB | 1.0 mW | +31 dB | Comfortable damping |
| Campfire Audio Andromeda 2020 | 9 Ω | 94.0 dB | 4.0 mW | +19 dB | Comfortable damping |
| Etymotic ER2SE | 15 Ω | 96.0 dB/mW | 2.5 mW | +23 dB | Comfortable damping |
| AKG K371 | 32 Ω | 99.1 dB/mW | 1.2 mW | +30 dB | Comfortable damping |
| Audio-Technica ATH-M50X | 38 Ω | 99.0 dB/mW | 1.3 mW | +29 dB | Comfortable damping |
| Beyerdynamic DT 900 Pro X | 48 Ω | 100.0 dB/mW | 1.0 mW | +29 dB | Comfortable damping |
| Audeze LCD-2 Classic | 70 Ω | 101.0 dB/mW | 0.79 mW | +29 dB | Comfortable damping |
| Grado SR80x | 38 Ω | 98.0 dB/mW | 1.6 mW | +28 dB | Comfortable damping |
| Sennheiser HD 560S | 120 Ω | 100.8 dB/mW | 0.83 mW | +27 dB | Comfortable |
| HiFiMAN Edition XS | 18 Ω | 92.0 dB | 6.3 mW | +20 dB | Comfortable damping |
| HiFiMAN Arya Stealth | 32 Ω | 94.0 dB | 4.0 mW | +25 dB | Comfortable damping |
| Dan Clark Audio AEON 2 Closed | 13 Ω | 90.0 dB/mW | 10 mW | +17 dB | Comfortable damping |
| Audeze LCD-5 | 14 Ω | 90.0 dB/mW | 10 mW | +17 dB | Comfortable damping |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 102.0 dB/mW | 0.63 mW | +27 dB | Comfortable |
| HiFiMAN HE400se | 25 Ω | 91.0 dB | 7.9 mW | +21 dB | Comfortable damping |
| HiFiMAN Sundara | 32 Ω | 92.0 dB | 6.3 mW | +23 dB | Comfortable damping |
| Dan Clark Audio Stealth | 23 Ω | 90.0 dB/mW | 10 mW | +19 dB | Comfortable damping |
| Fostex T50RP MK3 | 50 Ω | 92.0 dB/mW | 6.3 mW | +21 dB | Comfortable damping |
| AKG K702 | 62 Ω | 92.9 dB/mW | 5.1 mW | +21 dB | Comfortable damping |
| ZMF Verite Closed | 300 Ω | 99.0 dB/mW | 1.3 mW | +23 dB | Comfortable |
| Sennheiser HD 650 | 300 Ω | 97.8 dB/mW | 1.7 mW | +22 dB | Comfortable |
| Sennheiser HD 800S | 300 Ω | 96.8 dB/mW | 2.1 mW | +21 dB | Comfortable |
| Beyerdynamic DT 770 Pro (250Ω) | 250 Ω | 96.0 dB | 2.5 mW | +21 dB | Comfortable |
| Audio-Technica ATH-R70X | 470 Ω | 98.0 dB/mW | 1.6 mW | +21 dB | Comfortable |
| ZMF Atrium | 300 Ω | 96.0 dB/mW | 2.5 mW | +20 dB | Comfortable |
| Abyss AB-1266 Phi TC | 50 Ω | 88.0 dB/mW | 16 mW | +17 dB | Comfortable damping |
| Sennheiser HD 600 | 300 Ω | 91.8 dB/mW | 6.6 mW | +16 dB | Comfortable |
| HiFiMAN Susvara | 60 Ω | 83.0 dB | 50 mW | +12 dB | Comfortable damping |
The manufacturer does not publish an output noise figure for this source, so there is no hiss estimate here. If you have a measured figure, the hiss calculator takes it.
At 11Ω output impedance, the one-eighth rule says this source suits headphones of 88.0Ω and above. 520 of the 567 models here fall below that. That is most of the database, not a niche — 222 of them multi-driver in-ears, and the mismatch tilts the frequency response audibly rather than subtly.
| Source | Type | Price | Into 300 Ω | Output impedance | Output noise |
|---|---|---|---|---|---|
| Schiit Magni Heresy | desktop amplifier | $99 | 410 mW | 0.25 Ω | 1.5 µV unverified |
| Schiit Magni Unity | desktop amplifier | $119 | 415 mW | 0.1 Ω | 1.59 µV |
| JDS Labs Atom Amp 2 | desktop amplifier | $129 | 284 mW | 0.7 Ω | 1.33 µV |
Of the 280 sources here, 57 do everything the Matrix element M2 does as a headphone output: reach 100 dB on every headphone it reaches and stay inside the one-eighth rule wherever it does. The cheapest of them is the Schiit Magni Heresy at $99, against this one’s $2999 — $2900 less, and a desktop amplifier rather than a desktop DAC/amp.
This counts the headphone output only; inputs, converters, the volume control and the build are outside it.
$2499 · 1.5 W into 32Ω · output Ω not published
Compare →$2499 · 1.9 W into 32Ω · 0.1 Ω out
Compare →$3500 · 50 mW into 32Ω · output Ω not published
Compare →$2399 · 1.2 W into 32Ω · 0.11 Ω out
Compare →$3799 · 750 mW into 32Ω · output Ω not published
Compare →$2050 · 1.1 W into 32Ω · 0.3 Ω out
Compare →Compared with its closest rivals: vs Benchmark DAC3 HGC · vs Ferrum ERCO · vs Marantz SACD 30n · vs RME ADI-2/4 Pro SE.