·Review Basic Information

·Author: Eddie Hsueh（AKA: Eddie’s HiFi Audio World）

"Semiconductors are work, audio is life." As a seasoned audiophile with a Ph.D. in photonics, Eddie Hsueh has over two decades of audiophile experience and is widely recognized as a KOL, professional reviewer, and content creator in the headphone and audio field. His personal blog, "Eddie’s HiFi Audio World", has amassed over 1.7 million visits, earning high credibility with its rigorous and in-depth reviews. Not only has he collaborated with renowned brands on co-branded products, but he also actively engages with the community across social media, serving as a vital bridge connecting audiophiles and brands.

Original URL: https://eddie0817.wordpress.com/2026/05/01/matrix-audio-na-1-headphone-amplifier-impressions/

Review Product:  「Matrix Audio」NA-1 Headphone Amplifier

The text is as follows:

「Matrix Audio」 NA-1 Headphone Amplifier Impressions

Actually, about a month or so ago, I had already heard that 「Matrix Audio」 was about to release more products in the N Series family, which might include a DAC and a headphone amplifier. For me, this was of course very exciting news.

*The following text is presented for your convenience:

N Series Desktop Separates System, abbreviated as N Series

NT-1 Digital Audio Transport, abbreviated as NT-1

ND-1 Audio DAC, abbreviated as ND-1

NA-1 Headphone Amplifier, abbreviated as NA-1

I was relatively calm about the DAC side, as my main system is already using an MSB DAC, so I do not have a strong desire to upgrade my DAC in the short term. In comparison, what I was truly looking forward to was the headphone amplifier. The reason is simple: I have always enjoyed collecting and comparing different headphone amplifiers. Different amplification architectures, different power supply scales, and different tuning directions can have a very noticeable impact on the sound of headphones. For someone like me, who has been playing with headphone systems for a long time, a mature and well-voiced headphone amplifier is often more attractive than an all-in-one device with many functions.

The reason I purchased the 「Matrix Audio」 NT-1 in the first place was also because I wanted to find a suitable pure digital transport to pair with my MSB DAC. In my use case, I did not need another streamer with a built-in DAC. What I wanted was a front end that could simply, stably, and precisely focus on digital output, so naturally I paid less attention to the M Series. The NT-1 happened to meet my needs in this regard, and it also left me with a good impression of 「Matrix Audio」’s recent product design.

After seeing 「Matrix Audio」’s new series displayed at CanJam Singapore 2025, I became very interested in the design language and appearance of the new lineup. It is not an overly exaggerated design with deliberately complex lines. Instead, it has a clean, modern industrial style with a sense of high-end desktop Hi-Fi. Because of this, I later started to feel that I might slowly collect the whole set, including the SS-1 Pro Audio Grade Network Switch, the SC-1 Audio Grade Reference Clock, and other related products. Especially before the flagship M Series releases a pure digital transport, the NT-1 remains a very good and clearly positioned pure digital transport.

When 「Matrix Audio」 officially announced the specifications and introduction of the NA-1 headphone amplifier last month, I became even more certain that this unit was worth trying. From its architecture, it is not an ordinary headphone amplifier released just to complete a product lineup. Instead, it is an analog core with a fully discrete, fully balanced, pure Class A amplification architecture, while also offering preamplifier functionality. More importantly, its pricing still stays within a relatively reasonable range for the N Series. Compared with many overseas flagship headphone amplifiers, the NA-1 is not outrageously expensive—at least not the kind of price that makes you pause for three seconds and quietly close the webpage.

So after seeing the specifications and price, I barely hesitated and directly contacted the Singapore distributor, Project Perfection, to place an order. After waiting for a while, it finally arrived last week. Over the past week or so, I have spent time listening to the NA-1 in my own system with different headphones, including high-impedance dynamic headphones, low-impedance dynamic headphones, planar magnetic headphones, and several high-end IEMs.

Now I can share its sonic character, driving ability, and actual performance with different headphone pairings in a more complete way. This article will not only look at the specifications, nor will it simply conclude whether it can or cannot drive a headphone. Instead, I will gradually analyze the NA-1 from its amplification architecture, sonic personality, control, tonal direction, and its matching relationship with different headphones.

Brand Background and Product Positioning

Before talking about the 「Matrix Audio」 NA-1, I think it is still worth briefly looking at the development path of 「Matrix Audio」 as a brand. This makes it easier to understand why the NA-1 has ended up with its current product positioning.

「Matrix Audio」 has actually followed a very clear path over the years. From its earlier DACs and digital transports, to later streaming playback, clocks, network switches, and complete desktop systems, it did not enter the market originally as a “headphone amplifier brand.” Instead, it first built its identity through digital audio processing, industrial design, and system integration. In other words, my impression of 「Matrix Audio」 has never been that of a brand relying on a single hit product, but rather one that thinks in terms of a complete product ecosystem: source, DAC, clock, network, front-end control, and finally extending into analog amplification.

Because of this, the NA-1 is not a standalone headphone amplifier that suddenly appeared out of nowhere. When viewed within the 「Matrix Audio」 N Series, it feels more like the product 「Matrix Audio」 created to complete the final analog amplification piece of a desktop separates Hi-Fi system. The front end can be an NT-1 digital transport paired with an ND-1 DAC, and then the NA-1 handles headphone amplification and preamplifier output. In this way, the logic of the whole system becomes very complete. If you are willing, you can also add the SC-1 clock and pair the four units with the dedicated audio rack, creating a desktop system that is very attractive for enthusiasts with limited space.

To put it simply, 「Matrix Audio」 did not suddenly decide on a whim to make a headphone amplifier. Rather, after years of experience on the digital side, the brand is now coming back to complete the analog amplification stage. This is actually what I find interesting about the NA-1. It is not an all-in-one machine trying to do everything. It is a clearly focused pure analog headphone amplifier / preamplifier.

From a product-positioning perspective, the NA-1 is clearly not an entry-level unit. Nor is it aimed at beginners who have just started exploring headphone systems and want one machine to handle DAC, streaming, and headphone amplification all at once. Its target user is more likely someone who already has a certain system foundation, perhaps already owns a good DAC, digital transport, or streaming front end, and is now looking for a long-term desktop core component with sufficient driving power that can also serve as a preamplifier.

Design Architecture and Technical Specifications

The NA-1 provides one XLR balanced input and two RCA single-ended inputs. On the headphone output side, it offers three connection options: 6.35mm single-ended, 4.4mm balanced, and 4-pin XLR balanced. At the rear, it also provides both XLR and RCA preamp outputs.

In terms of architecture, the NA-1 uses a fully discrete, pure Class A, fully balanced design with four independent amplification modules. This is the core of the entire unit. “Fully discrete” means that its main amplification stage is not simply built around integrated operational amplifiers, but instead uses discrete components to form the amplification circuit. Pure Class A means the amplifier stage maintains a relatively high quiescent current over long periods of operation, which in theory helps achieve a more continuous, fuller, and smoother sonic texture. A fully balanced four-channel independent amplification design also means that it is not merely adding a balanced socket at the output stage, but processing the positive and negative phases of the left and right channels separately from the amplification architecture itself. This type of design has practical significance for channel separation, dynamic headroom, interference rejection, and output capability.

The headphone output and preamp output of the NA-1 also each provide independent two-stage gain settings. The headphone output gain is +17dB and +23dB, while the preamp output gain is +15dB and +21dB. It is worth noting that although the NA-1 offers Low / High Gain settings, its Low Gain already reaches +17dB, which is equivalent to about 7.1 times voltage amplification. High Gain is +23dB, or about 14.1 times. In other words, the NA-1’s Low Gain is not truly “low gain” in the usual sense. It is already equivalent to the medium or high gain setting of many headphone amplifiers, and is clearly more oriented toward full-size headphone use. For most headphones, High Gain is basically unnecessary.

「Matrix Audio」 specifically mentions that the NA-1 adopts a vertically layered PCB structure. The lower layer mainly accommodates the preamplifier circuit, linear power supply, and filter capacitor array, while the upper layer houses the headphone amplification stage. This layered design is not merely for visual effect; it has real engineering meaning. For a pure Class A headphone amplifier, the power supply, preamp stage, current amplification, and heat dissipation can all influence each other. If the voltage amplification and current amplification areas can be physically separated to some extent, it should help reduce internal interference, improve heat distribution, and contribute to more consistent long-term operation. Of course, I would not say that a layered PCB automatically guarantees better sound. Audio cannot be judged simply by looking at a structural diagram. But at the very least, the direction taken by the NA-1 is a reasonable and mature engineering approach.

For the power supply, the NA-1 uses an 80W fully potted toroidal transformer, paired with a 39,000μF filter capacitor array, and adopts a linear power supply design. For a desktop headphone amplifier, this is already a fairly solid power supply scale. This is especially important because the NA-1 is also a pure Class A design. Its official idle power consumption is around 35W, with maximum power consumption below 80W. This means it is not relying on short bursts of high output to create impressive specification numbers, but instead maintains a certain operating current over long periods.

In terms of input impedance, both the XLR and RCA inputs of the NA-1 are 47kΩ, which is friendly to most DACs and front-end sources. The headphone output impedance is below 1Ω, while the preamp output impedance is below 20Ω. These two figures are also important. A low headphone output impedance means that when driving low-impedance headphones, planar headphones, or even dynamic headphones with more variable impedance curves, the amplifier is less likely to alter the frequency response due to excessive output impedance. It also helps achieve better damping and control. A preamp output impedance below 20Ω also gives it better driving stability and cable compatibility when paired with power amplifiers or active speakers.

In terms of frequency response, the NA-1’s headphone output is rated at 20Hz–20kHz, +0/-0.1dB, with a -3dB bandwidth reaching 170kHz. The preamp output is also rated at 20Hz–20kHz, +0/-0.1dB, with a -3dB bandwidth of 140kHz. This means that its response within the audible range is extremely flat, with considerable high-frequency extension headroom. This does not mean it will necessarily sound bright; rather, it indicates that the circuit itself has a generously wide bandwidth and does not seem to rely on bandwidth limitation to create a warmer tonal character.

Output power is one of the most attractive aspects of the NA-1. Its single-ended output can deliver 7W into 33Ω, 1.1W into 300Ω, and 580mW into 600Ω. Its balanced output can deliver 18W into 33Ω, 4.5W into 300Ω, and 2.3W into 600Ω, under the official condition of 1% THD. These figures show that the NA-1 has plenty of headroom for both low-impedance planar headphones and high-impedance dynamic headphones. For low-impedance headphones, it has current capability and low output impedance; for high-impedance headphones, it has voltage swing and high gain. What should be noted is that these power figures are specified at 1% THD, meaning they are measured close to the amplifier’s output limit. In real music listening, what we want is not to max out the power meter, but to have enough reserve at a reasonable listening volume. Based on the NA-1’s specifications, that margin is quite wide.

For volume control, the NA-1 uses an ALPS four-gang 27-type motorized potentiometer, which also explains why it supports remote volume control. This potentiometer is a very classic and mature commercial solution in balanced headphone amplifiers and preamplifiers. Similar configurations can be seen in many high-priced European and American headphone amplifiers or preamps, and it is also commonly used among DIY enthusiasts. Its advantages are reliability, stable sonic performance, and a good balance between cost and quality. It is not one of those obscure solutions that may look impressive but are not necessarily mature in practice.

However, this type of traditional analog potentiometer also has an inherent limitation: at extremely low volume levels, it may be prone to slight left-right channel imbalance. In the case of the NA-1, if we consider the starting position of the knob to be around 6 o’clock, then during the very beginning of rotation, before reaching around 7 o’clock, there may indeed be a slight left-right volume imbalance. This is not a problem unique to the NA-1, but something that can occur with many headphone amplifiers or preamplifiers using analog potentiometers.

Usually, once the volume is turned to around 7 to 8 o’clock, the left and right channels gradually enter a more stable and balanced operating range. However, whether the actual listening volume is already too loud at that point depends on the impedance and sensitivity of the headphones being used. With high-impedance, low-sensitivity, or harder-to-drive headphones, the volume knob can be turned further open, allowing the potentiometer to operate in a more ideal range. But with high-sensitivity headphones or IEMs, the volume may become loud very quickly, shortening the usable volume range and making the low-volume channel balance issue more noticeable.

Therefore, I would regard the NA-1’s ALPS four-gang 27-type motorized potentiometer as a mature, reliable, and relatively natural-sounding traditional solution. Its strengths are a complete analog character, good tactile feel, and support for remote control, all of which fit the positioning of the NA-1 as a fully balanced analog headphone amplifier / preamplifier. Its weakness is that for high-sensitivity headphones or IEMs, the usable range at low volume and the left-right channel balance will place higher demands on gain matching. In actual use, if pairing it with IEMs or high-sensitivity headphones, I would recommend using Low Gain first and keeping the volume knob as far away from the very beginning of its range as possible. This will make overall channel balance and volume control more stable.

About the Remote Volume Control Function

From the perspective of a pure headphone user, the NA-1’s remote volume control may seem a little puzzling at first. After all, headphone systems are usually used in a near-field setup, and most users are seated close to the equipment. Reaching out to adjust the volume is not exactly difficult, so a remote control may not appear to be an essential feature for a headphone amplifier.

However, the NA-1 is not positioned purely as a headphone amplifier. It also offers full preamplifier output functionality. When it is placed into a two-channel system and used as the front end for active speakers or a power amplifier, the practicality of remote volume control becomes much more obvious. For most two-channel listeners, once they are seated in the sweet spot, they usually do not want to keep getting up and walking over to the equipment rack just to adjust the volume. This is especially true when listening to albums with different recording levels and different mastering volumes. A remote control makes the overall experience much closer to that of a traditional preamplifier.

This point is actually even more important for overseas markets. Many European and American users treat headphone amplifier / preamplifier products as the core of a desktop system or a small two-channel system. In that context, remote volume control is not merely a convenience, but one of the key features that allows the unit to function as a more complete “preamplifier.” A similar design can also be seen on the overseas version of the Cayin Soul-170HA, which likewise includes remote volume control. The purpose is not simply to serve headphone users, but to take into account that the unit may also be used as a preamp or as the center of a more complete desktop Hi-Fi system.

Therefore, for pure headphone users, the NA-1’s remote function can be regarded as an additional convenience feature. It may not be used every day, but having it is still better than not having it. For users who need preamplifier functionality, or who want the NA-1 to integrate both headphone listening and a two-channel system, this feature is no longer just a “bonus.” It is a design choice that makes the overall usage scenario more complete and mature.

Headphone Compatibility and Pairing Suggestions

Before discussing how the NA-1 pairs with different headphones, I think it is important to clarify one point first: a headphone amplifier is not automatically good just because it has high wattage. Likewise, the fact that a headphone can reach sufficient volume does not mean it is being driven properly. A proper pairing judgment still needs to consider headphone impedance, sensitivity, driver type, sonic character, and the amplifier’s voltage swing, current delivery, low output impedance, and gain control.

The NA-1’s specifications actually give us a very good foundation. Its balanced output can deliver up to 18W into 33Ω, 4.5W into 300Ω, and 2.3W into 600Ω, while the headphone output impedance is below 1Ω. This means it is not only good with one specific type of headphone, but has a very wide electrical margin for low-impedance planar headphones, high-impedance dynamic headphones, and general medium- to high-sensitivity headphones. However, having enough power does not mean every headphone should be driven with High Gain or through the balanced output. Especially with high-end IEMs such as the final A10000 and DITA Ventura, the real things to pay attention to with the NA-1 are not lack of power, but gain, noise floor, and usable volume range. For this reason, I use Low Gain for most headphones.

I would recommend that new NA-1 owners give the unit at least around 20–50 hours of initial burn-in time, allowing the internal components to go through a period of stable power-on operation. This helps the sound enter a more settled state. Since the NA-1 is a pure Class A amplifier, its circuit maintains a relatively high quiescent current for long periods, and the internal temperature, bias stability, and operating condition can all have some influence on the sound.

In actual use, I also would not recommend turning it on and immediately sitting down to make serious judgments about its sound. A more ideal approach is to let the NA-1 warm up for about 10–20 minutes first, allowing the power transistors, power supply, and amplification circuits to reach a more stable operating temperature before listening. At that point, the sound is usually smoother, the edges of the imaging become more natural, and the density and control of the mid-low frequencies are easier to hear.

When it first starts playing, the NA-1 may sound slightly raw and a little sharp, with a more direct sense of line definition and an overall flow that has not fully opened up yet. After some time under power, the internal capacitors, amplification devices, and overall operating state gradually become more stable. The sound also becomes more natural and smoother, with better density and more complete dynamic transitions.

Therefore, I would regard the NA-1 as a pure Class A headphone amplifier that needs a little time to enter its proper working state. It is not the type of machine that reveals its best performance in the first minute after power-on. This is especially true when the unit is brand new, as the first few dozen hours may not fully represent how it sounds once stabilized. Give it some time to warm up, and also give the components some time to settle. The NA-1 will sound more mature and will better show its expected thickness, stability, and Class A continuity.

NA-1 Headphone Amplifier

Unboxing process