Hi Haider
Received mine before xmas, and I don't do an awful lot of headphone listening, but a recent business trip gave me the chance to give it a whirl. Listening gear is low end stuff - sansa clip into akg k451 closed back on ear phones. I've only listened to a couple of albums, and was trying to quickly A/B test unplugging and plugging in. There definitely seemed to be more of a 3D space with it plugged in, tonally pretty much the same. Subtle difference, but made the whole thing sound more realistic, especially with fairly sparsely recorded material. Definitely a worthwhile little gadget, and I'll do some more testing on upcoming trips.
Cheers, James