Headphone amps may not be a necessity for the average user with a pair of off-the-shelf 'phones or iPod buds, but they're definitely a must-have for a particular subset of users, and Audio Technica is looking to make their lives a bit easier with its new AT-HA35i amp. From the looks of it, it this one doesn't skimp too much where it counts, and includes a D/A converter that supports 192 kHz/24bit audio, along with a max output of 440mWx2, 20-20kHz frequency response and support for 32kHz, 44.1kHz, 48kHz sampling. Unlike other amps, however, this one also packs a built-in iPod dock, plus some RCA, S-Video, and digital audio outputs 'round back to connect it to your other audio / video gear. Of course, Audio Technica headphone amps tend not to come cheap, and this is no exception -- look for it to set you back ¥50,400 (or about $560) when it rolls out in Japan next month.