Depends on headphones. Also you will only get a little improvement with a headphone amp if your source sucks. In this case iPad/iPod you need a DAC to notice a bigger difference. High Resolution Technologies makes a DAC for iPads/iPods which can then run into a headphone amp. I experience with the Little Dot stuff and can vote for that but there are a lot of good amps out there for a lot less money. This may be too high end though for your headphones. Unless you have something high end that can really benefit you may not want to invest in an Amp/DAC combo. In my case I run a HRT music streamer II off my MBP into my Little Dot MK III headphone amp and into my AKG 702 headphones it makes a lovely setup.