There is some discussion on what gain is the best used for a particular headphone. The following rule of thumb should be used:
For OTL models (Little Dot MK II, MK III, MK IV / SE):
Low Gain - High impedance headphones (ex. Sennheiser HD600/650) and/or high sensitivity/efficiency headphones (ex. headphones with 100+ dB/mW)
High Gain - Low/medium impedance headphones (ex. AKG K701) and/or low sensitivity headphones
For the Little Dot I+:
Low Gain - low impedance and/or high sensitivity headphones
High Gain - high impedance and/or low sensitivity headphones
For the Little Dot MK VI and MK VII:
Low Gain - Everything except the AKG K1000
High Gain - AKG K1000
