No affiliation, just bought one and wanted to share impressions. Guitar Works, Inc in VA is offering a small, inexpensive 'guitar and bass' headphone practice amp. I searched the forums and didn't see Guitar Works, Inc on anybody's sh!tlist and I had an excellent transaction... It's the "Concept 3" offered on EBay in various auctions by 'guitarworksinc' for the easily amused risk-takers, but after losing a few because I wasn't around when the auction closed, I just followed the link and found the $22 'buy it now' flavor. That's the price shipped USPS and arrived well-packaged and ready to go with a 9V already installed. There are cheap (borderline useless) headphones in the package with a stereo 1/4" TRS connector. All they promise is 'basic' headphones so I have no complaints. They work fine, I just couldn't make them fit well. Not an issue for me. Because my 'good' headphones have 1/8" connectors I was glad I didn't have to go find my adaptors and could verify operation right out of the box. So - a 1/4" in, the 1/4" headphone already mentioned. RCA 'Aux-In' connectors is a nice touch but I didn't test those. 1/8" TRS might have been nice but no complaints - I've got a bunch of adapters and they're cheap. A 'Clean' volume knob and a 'Tube' (distorted) volume. PIck a blend you like. Clean is pretty clean. 'Tube' won't be replacing any Ampeg's but it has an edge. Master volume. It's about the size of a cell phone and maybe 2" thick. The pictures on the EBay listings give you a good feel for the form factor. It's light - that's a good and bad. You can toss it in a gig bag pocket and never care it's there. It also gets dragged around by the cables plugged into it and fell off my desk several times - no damage tho - it's sturdy. There is a lot of hiss even with everything dialed down and no input. It's not a deal-breaker for me and didn't adversely affect the instrument tone. Adequately even volume from low-B up through 12th fret G. I did not plug in a guitar. I don't have any passive basses so I couldn't check gain with those. (I'll go plug in a passive guitar and report back if there's any gain issues with that...) There is no upper bound on headphone amp price and the good ones are really good. At the lower bound, it's about functionality and value. There's more hiss than I'd prefer but for $20 I'm not complaining. It works for me. I had previously looked at the various Rockmans and Vox's and such, and I'm glad I ran across this. It's not fancy, it's not super quiet, but it does the job and IMO represents an excellent value for $22 to the door. I have seen some auctions close for close to the $11 starting bid, so if you're _really_ bargain hunting, timing is everything.