So you’ve made the decision to buy an external headphone amplifier for your desktop setup. Awesome. It’s an easy way to make your nice pair of wired headphones sound better (because your computer’s built-in amp just frankly isn’t very good) — and you want that. Now you just need to decide which one to buy.
There are two main types of headphone amplifiers out there. A solid-state amplifier amplifies the electrical signal using transistor circuits, while a vacuum tube amplifier does the same thing with vacuum tubes. The do effectively the same job, just in different ways. The thing is that there are more solid-state headphone amplifiers in the sub-$200 range because they have less moving parts and are cheaper to make.

Schiit Audio Vali 2+
Tube amps just sound different
A vacuum tube amp can definitely be considered the “elevated option.” They’re more expensive because they’re more complicated to make, but you find still models that are relatively affordable vacuum tube amplifiers, like Schiit Audio’s Vali ($149) or Vahalla ($349) . That said, a vacuum tube amplifier isn’t definitely make your headphones sound better than if you had a solid-state amplifier — it’s just a different sound.
“Some people (including me) think there is something ‘better’ about the sound of tube amplification,” said Jason Stoddard, cofounder of Schiit Audio, a California-based audio company that sells both kinds of amplifiers. “We don’t really talk about perceived sound, but many audiophiles have commented on tube sound being somewhat more ‘liquid’ or ‘natural’ through the midrange. This is what I perceive as well, though this is not measurable in terms of frequency response.”