I've owned an MF X-CanV2, Wheatfield HA-1, and ASL MG Head OTL. My preference and current amp is the MG Head. I like a tubey laid back amp with headphones so I use the transformer output rather than the OTL. All three are very good headphone amps. The Wheatfield can also serve as a single input preamp (which is how I got into the whole tube-based system). As described by the folks at the HeadRoom, the Wheatfield is less tubey and more dynamic. That same description has been used when talking about the Berning microZOTL (which can be used as a 1w amp). For a little over 300, the MG Head is hard to beat though. -- You can find interesting discussions of these and other headphone amps at www.head-fi.org. Good luck.
