I have a small home-recording set up and usually only record one thing at a time; usually me playing an acoustic instrument and/or vocals. This year I decided my wife and I would make a demo of our acoustic duo, which means she'll be playing double-bass, adding vocals or another acoustic instrument to what I've recorded.
So I had to go from one pair of headphones to two, which meant I'd need a headphone amp.
After reading loads of reviews I went for this one and I'm mightily pleased with it. It does the job perfectly well; it's as simple to use as is humanly possible, it's tiny, and it's cheap!
Why spend more on something that is no better? I'd recommend this to anyone starting out on a low budget; for the cash you save in buying this amp, you could invest in an extra pair of headphones! If you bought this amp and, for some reason were unhappy with, you could sell on a well known internet auction site and recoup most of your money.
I'm a Behringer fan, and this little amp is a perfect example of why!!