lol no. I'm not sure if that would be an upgrade really.... At least from the review I read on the a1 it is comparable to the AK240 in sound quality at a fraction of the cost. Going from other comparisons the Hifiman 901 with its best card is noticeably better than the AK240 in terms of sound quality alone. Going off of the opinion of a friend whom I trust, he finds the S-mod to be a considerable upgrade over the 901 with its best card. So :P.