Both headphone amps are highly reviewed at their price points. I've owned a Liquid Spark, and I think it compares closely to the other top ~$100 amps. For my money, I prefer the Magni 3 Heresy, but the Liquid Spark may be a better choice at $20 cheaper before tax and shipping. I find the Spark to be smoother and warmer than the Magnis, though the #s say it's a smidge less clean than the Magnis. If you're unsure/undecided, I don't think you can go wrong with either choice.