The Topping L30 II is a headphone amplifier and preamplifier known for its impressive performance metrics and specifications. It features a modified NFCA (Nested Feedback Composite Amplifier) circuit which offers improved optimization compared to its predecessor, contributing to a higher dynamic range and lower total harmonic distortion plus noise (THD+N). The unit provides significant output power, delivering approximately 3.5W for 16Ω loads, and can provide 560mW for 300Ω headphones. The output impedance is rated at <0.1Ω, facilitating compatibility with various headphones. The L30 II supports three gain settings: low gain at -14dB, medium gain at 0dB, and high gain at 16.5dB. The device encompasses a frequency response of 20Hz to 40kHz with tight specifications, featuring a total harmonic distortion of <0.00006% at 1kHz. With a signal-to-noise ratio (SNR) of 144dB and an excellent dynamic range of the same, the L30 II is adept at delivering high-fidelity audio. From a structural standpoint, the L30 II retains its predecessor's chassis design but implements minor aesthetic changes, including a larger white power indicator. Users have reported a more balanced sound profile compared to the L30, with enhanced fullness in lower mids and an overall more engaging listening experience. The device is suitable for both casual and critical listening scenarios and is an appealing option within its price segment.