ABYSS
AB-1266 Phi TC
headphones
$5,995
Used market: $4,675*
Specifications
3 of 5 values have a recorded sourceExpert Audio Engineering Commentary
Tonal Profile
88 dB/mW is the lowest sensitivity in this batch, and the page pairs it with 'Phase: Flat'. The two rows together are the whole argument for a powerful amplifier: it needs the watts, and it will not punish the amplifier's output impedance for supplying them.
Amplification Warning
Reaching 110 dB from 88 dB/mW takes about 160 mW; at 50 ohms that is 2.8 V. Headroom for transients puts the honest requirement several times higher, which is why ABYSS quotes amplifier power in watts rather than milliwatts.
* Estimated with the depreciation fallback (~78% retained value). · checked on 8/5/2026