Unlike many headphones that rely on external digital-to-analog conversion and amplification components, Loewe leo integrates them directly into the design. The high-end DAC is combined with an amplifier from Texas Instruments, which pumps precision-tuned drivers with a diameter of 50 mm. These drivers are equipped with OCE (Olefin Composite Elastomer) diaphragms, selected for their low weight and wear resistance, which should ensure high response speed, natural damping and clarity over the entire frequency range.