OK, the wattage output isn't that high so if you want it loud you had better have sensitive headphones, but the Aureal SQ1500 (the CHEAP one) is GREAT with two speakers or headphones. It doesn't come with 4 speaker out like the SQ2500, but I'm listening to one with headphones on a customer's computer and it's directional sound is second to none. Oh, and Aureal developed the technology which allow noises to sound like their coming from behind you when your only speakers are in front of you.
Back to you Tom...
Back to you Tom...