The Absolute offers selectable output tube configurations: Single-Ended topology emphasizing even-order harmonic content for rich, warm tonality, and Push-Pull topology delivering higher output power with controlled odd-order harmonics for dynamic precision. A continuously variable feedback control adjusts damping factor and transient response from tight, controlled bass to relaxed, open presentation, providing unprecedented command over the amplifier's sonic signature.
Absolute® Headphone Amp
Absolute® Headphone Amp
The ultimate reference for headphone sound
- All-tube output stage with switchable Single-Ended and Push-Pull topologies
- Custom hand-wound Manley IRON® output transformers with switchable impedance matching
- Precision stepped relay ladder attenuator for channel accuracy
- Tonal control via Variable Feedback and shelving EQs

Manley Absolute - 3 decades of tube amplification expertise
The Manley Absolute headphone amp represents the culmination of over thirty years of vacuum tube design, engineered to deliver uncompromising performance for critical listening. This all-tube amplifier provides comprehensive control over sonic detail, allowing precise optimization for any headphone. Combining exceptional audio performance with a unique industrial design, the Absolute serves as both, a professional reference tool and a statement piece.
Optimized impedance matching for all headphone types
Custom hand-wound Manley IRON® output transformers feature a three-position impedance selector for optimal matching with any headphone. Selectable settings accommodate Low (12-50 Ohm), Mid (50-200 Ohm), and High (200-600 Ohm) impedance loads, ensuring maximum power transfer and exceptional transient accuracy across all driver types. Proper impedance matching delivers superior damping and dynamics regardless of headphone design.
Professional-grade control with versatile connectivity
Volume adjustment is achieved through a precision stepped relay ladder attenuator with half-dB resolution, providing perfect channel balance and accurate level recall. A defeatable Baxandall bass and treble shelving EQ offers gentle frequency contouring, while the center-detented balance control is fully bypassed at the center position. Dual headphone outputs—standard 1/4" TRS and 4-pin balanced XLR—plus RCA line-level outputs allow the Absolute to function as a premium preamplifier in any reference system.
Tubes
2 x 12AX7, 4 x 6AQ5A (EL90)
Volume Control
Stepped Relay Attenuator (0.5 dB per step)
Topology
Switchable Push-Pull or Single-Ended
Output Impedance
Switchable (Low, Mid, High)
Max Output Power
1W into 12 Ohms
Max Input Level
+20 dBu (7.7 VAC RMS)
Frequently Asked Questions
The Manley Absolute Headphone Amplifier is a premium, all-tube component designed to be the ultimate statement in high-fidelity personal listening. Its primary function is to perfectly drive virtually any set of headphones—from low-impedance dynamic models to high-end planar magnetics—with uncompromised power, clarity, and sonic flexibility. It also includes full line-level preamplifier functionality, allowing it to serve as the central control unit for a complete two-channel speaker system.
These two modes refer to the amplifier's output tube topology, allowing for significant sonic customization. Push-Pull (PP) mode is more efficient and powerful, providing a dynamic, tight sound with lower distortion (0.16% THD+N typical) and predominantly odd-order harmonics. Single-Ended (SE) mode, by contrast, provides a slightly lower power output but delivers a warmer, richer tone characterized by musical, even-order harmonics. The ability to switch between these two modes essentially gives the user two distinct amplifiers in one chassis.
The Variable Feedback control allows the user to continuously adjust the amount of overall negative feedback applied to the circuit, ranging from 0 dB (MIN) to 10 dB (MAX). This control is used to fine-tune the amplifier's damping factor and sonic signature. Lower feedback settings (MIN) result in a more open, fluid, and intimate sound, while higher settings (MAX) provide a tighter, faster, and more controlled sound, particularly in the bass, making it an invaluable tool for matching the amplifier to different headphones and musical genres.
The volume is controlled by a precision Stepped Relay Ladder Attenuator, which operates in highly accurate 0.5 dB steps. The primary benefit is absolute channel matching, regardless of the volume level, which is critical for maintaining a stable and accurate stereo image in headphone listening. Unlike continuous potentiometers, the relay attenuator ensures that volume changes are sonically transparent and provides perfect, repeatable settings that are easily controlled via the front thumb wheel or the RF remote.
The Absolute Headphone Amplifier provides three types of outputs from its custom-wound transformers: a standard 1/4” TRS stereo jack (unbalanced), a 4-pin XLR balanced stereo output for high-end balanced headphones, and a pair of RCA jacks for use as a line-level preamplifier output. This robust selection ensures compatibility with virtually all headphone and stereo systems.
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