It takes low level audio signals and boosts them, while having a higher current capacity and dampening for dynamic loads.
Simplified, if you took the typical analog output from a phone, computer, etc, or any line level source, it will make headphones sound better, and for higher-z cans to reach higher volume levels it is required to have an equivalent circuit in series.
There's more info about headamps than you'd want to learn in a few days on head-fi, including designs to DIY build something, though by the time you gathered all the quality branded components to build something equivalent, they'd cost more than this:
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Simplified, if you took the typical analog output from a phone, computer, etc, or any line level source, it will make headphones sound better, and for higher-z cans to reach higher volume levels it is required to have an equivalent circuit in series.
There's more info about headamps than you'd want to learn in a few days on head-fi, including designs to DIY build something, though by the time you gathered all the quality branded components to build something equivalent, they'd cost more than this:
https://www.head-fi.org/
Thank you!