The Topping L70 is a highly capable headphone amplifier and pre-amplifier designed to deliver exceptional sound quality. It utilizes the NFCA (Nested Feedback Composite Amplifier) module, a technology also found in Topping's A90 model, which contributes to its characteristic sound. The L70 supports Ultra High Gain Feedback (UHGF) technology, providing impressive DC and AC performance, ultra-low total harmonic distortion plus noise (THD+N) of less than 0.000055%, and an incredibly high dynamic range of 146 dB. It is built to accommodate a variety of headphones with its fully balanced amplifier circuit, featuring four output jacks: a 4-pin XLR balanced, a 4.4mm balanced, a 6.35mm single-ended, and a 3.5mm single-ended output. The device is engineered for ultimate compatibility, offering high output voltage for driving high impedance headphones alongside high output current for low impedance models. It also minimizes background noise, making it suitable for sensitive in-ear monitors (IEMs). The L70 includes two gain settings to suit different headphones, from low-sensitivity full-sized models to high-sensitivity IEMs. It can function as a pre-amplifier for connecting to power amplifiers or speakers and features a remote control for convenient operation. The rear panel hosts a 12V trigger interface, allowing for seamless integration with other audio devices in a networked environment. The R2R volume control mechanism ensures precise adjustment, longevity, and excellent channel balance. Additionally, it includes a GND/LIFT switch to eliminate ground loop noise, ensuring a clear listening experience. The L70 can memorize volume and gain settings for 8 separate outputs, enhancing its versatility across different devices.