How can this be $400?! For starters, its functionality is INCREDIBLE! It replaces the need for a seperate monitor amp, monitor controller, A/B switcher, and headphone amp. The sound quality is incredibly flat, with tight punchy dynamics and a perfect stereo image through both headphones and speakers. If you think 20 watts of power isn't enough for your monitors, you're miserably wrong. Makes my Alesis Monitor One Mk2's sound better than the Bose system installed in my car! With balanced inputs, this is one piece of equipment I will keep forever.