Yes, The TOPPING L30 II and E30 II have fully matched design languages and styles, and L30 II is suitable for almost all kinds of headphones and pairs well with E30 II. This DAC & Amp pairing will take your listening experience to new heights. The L30 II and E30 II can be used in conjugation with active speakers. Connect the two outputs of L30 II to headphones & active speakers. You can listen to music on active speakers or headphones by toggling the L30 II's outputs.