Performance Features Ergonomics Value PRICE $1,500 AT A GLANCE Plus 384/32 and DSD256 Eight-stage power supply Doubles as stereo preamp Minus Black, boxy styling Tricky sampling-rate LEDs THE VERDICT The Moon by Simaudio Neo 230HAD is a state-of-the-art headphone amplifier/DAC that has a healthy, and sometimes transformative, effect on whatever headphones you plug into it. Like the rest of us, headphones have dreams and aspirations. They know they have to start out small with whatever phone, computer, or AVR comes to hand. But they dream of something better—of an amp and DAC tailored just for their needs. In short, they long for their dream home. If you’ve invested in a good pair of headphones, wouldn’t it be cruel to make your cans sleep on a sofabed in a basement when they deserve more headroom, more purity, the freedom to be the best they can be? The Moon by Simaudio Neo 230HAD just might be the dream home they’re hoping for.