For me as a portable solution connected to an Android smartphone (MEGA 6.3), sound much clearer and analytical than the headphone jack of your smartphone. Works without extra power, with only one per OTG Cable and USB Audio player, then to 24 bit 192kHz Flac, so I have nothing for the smartphone convert. But you should already use high-definition headphones from approximately the same value as the Meridian itself, with me currently AKG K550, volume quite enough. I also tested on the PC with foobar, there must be installed an extra driver from Meridian.