i haven't heard this amp specifically, but the ICE Gain Cells have not been well received throughout the audiophile world.  Lots of clarity, a little threadbare in the upper midrange, and bass a tad soggy.  Best said they have a character of their own that may appeal to many listeners, but one should definitely listen before purchase.  There's a lot of potential in the design and several modders like Underwood have taken on improving the application.