In this thread, I'll describe the process I used to build an L-Pad for my 32Ohm headphones to use with the S.E.X. For reference, the headphones I'm using are AudioTechnica ATH-AD700 Open-air dynamic headphones (32Ohm, 98 dB/mW at 1 kHz, 5Hz - 30kHz), which are relatively cheap. The reasons I needed the L-pad are because I had a very small usable range on the volume pot with these headphones (if 0 signal is 6 o'clock, I could barely go to 7); and there was a slight but bothersome hum at 0 signal. The headphones never sounded any good, and before I purchased more expensive ones, I posted on the forum and received advice from PB and PJ which resulted in this mini-project (thank you!
Note that my amp has the 8Ohm tap connected, and that I built an external L-Pad because I wanted to maintain the ability to disable the speakers when listening to headphones.
Here is the original thread: http://bottlehead.com/smf/index.php?topic=7185.0
Attached is the completed device I built.
The improvement to the sound of my headphones was very noticeable. Now I could the volume pot up to ~10 o'clock (depending on the recording). The hum is almost entirely gone, and the headphones finally sound good!
Next, I will list the parts.

Here is the original thread: http://bottlehead.com/smf/index.php?topic=7185.0
Attached is the completed device I built.
The improvement to the sound of my headphones was very noticeable. Now I could the volume pot up to ~10 o'clock (depending on the recording). The hum is almost entirely gone, and the headphones finally sound good!
Next, I will list the parts.