Not Really a fair fight is it? But then again, iBasso's take no prisoners when it comes to raw performance.

NOTE: never should RMAA results from different sources be directly compared. Anomalies are returned due to myriad variations in setup and test methodology. Data trends, however, reflect actual performance. And in this case, the AK240 isn't able to best the much less expensive DX90.

All tests were volume matched to within 0,1 dB using the same cables and input device, an Edirol FA-66. NL stands for no load; SM2 stands for the Earsonics SM2. Trust me, the SM2 is a bugger of an earphone to drive for all but the cleverest of equipment.