Layer is a small American tube amplifier maker, trading as Layer Audio Design, that builds single-ended triode amplifiers for headphones and efficient loudspeakers. It is a direct-sales brand with a short catalog and modest prices.

John Makovsky
Layer Audio Design assembles and tests its amplifiers in Boston, using a Chinese chassis and circuit boards with Japanese parts inside. Its lineup centers on integrated tube amplifiers named after their output triodes, the GEN-300B and the GEN-2A3, plus the Henry Audio DA256 DAC and accessories. Each integrated is built to serve both a headphone desk and a pair of sensitive speakers from one chassis.
The launch of the GEN-300B integrated amplifier is the main story. The material explains its all-tube signal path, the tube complement, the output power and the separate taps for different speaker loads. It also describes how the same amplifier connects to headphones, which suits owners who switch between desk and room listening.
Layer GEN-300B - a single-ended class A integrated with two 6N8P drivers, two directly heated 300B triodes and a 5AR4 rectifier, rated at 10 W per channel with 4 and 8 ohm outputs. Layer GEN-2A3 - the sister integrated built around 2A3 triodes. Henry Audio DA256 - a compact DAC offered alongside the amplifiers for a complete desk setup.
Continue with 300B Triode Tubes, Single-Ended Amplifiers, Tube (Valve) Hi-Fi and Class A Amplification. The headphone amplifiers section of the catalog lists more desk options and partners.