Schiit Audio — yes, it’s pronounced “shit” — is an American hi-fi company known for making high-end desktop audio components that are significantly more affordable than they probably should be. (It’s also known for naming its products after Norse mythology.)
The company’s newest headphone amplifier, the Valhalla 3, isn’t just a new-and-improved version of the Valhalla 2, which had been the longest-running product in the company’s history. Instead, it borrows a lot of tech from the company’s Folkvangr ($1,799), its most powerful and expensive headphones amplifier to date.
“[The] Valhalla 3 is essentially a mini-Folkvangr,” says Jason Stoddard, the company’s co-founder, via the press release. “It’s the same idea, made much more desk-friendly.”
Schiit Audio Valhalla 3

Direct tube power
The Valhalla 3 is a pure triode headphone amplifier and preamp with fully modern features that’s designed to drive virtually any kind of headphones, including hard to drive headphones with high impedances.
Like the Folkvangr, the Valhalla 3 has an OTL/OCL design, which stands for Output Transformer-Less and Output Capacitor-Less, meaning that the headphones are directly connected to the cathodes of the tubes. No transformer or capacitors interrupt the audio signal path — it’s pure tube power.