Great review! One comment... Being an (ex) New Yorker, I recognize the AR logo as being identical to the one I would see on speakers made by this very company (at least I think it's the very same one, same name, etc.).
I used to go through the terminal at the famous Grand Central Station and there would be AR with their own display room. This was back in the early to mid 60s and I was in my teens.
I would go in there and invariably be treated to Jazz or Classical music and, at least at the time, being impressed with the sound reproduction. Of course, things have changed between then and now and imagine the sound quality and technical prowess has grown with the times and perhaps I wouldn't be quite as impressed now.

great review br

bro^^^^

hanjks. Very nice write up, but for me:  NO Digital-out = NO sales.

Thanks guys . Maybe a future model hey bmichels. By the way I do remember a friend saying he had heard of Acoustic Research but this was going back about 50 years so may well have been them down in New York humm interesting.  

great review bro!

This is the same original company from 1952, been through many owners. Now a subsidiary of the Voxx Corp and being rebooted a a 21st Century high-end digital brand.

Well, evidently they have managed to maintain a high quality profile, even with the ownership changes. I often, however, confuse them with Acoustic Research, a company that made excellent tube amps back in the day. Anyone here old enough to remember them?
I'd like to say those were sacred times for me in that store in Grand Central Station. They always welcomed me to listen and it helped form a foundation for my present hi-fi hobby!

Acoustic Research is still alive and kicking.  Their brand is doing much better than Audio Research.  Their audio equipment is still held in high (price wise too) regard.  

Hmmmmmm, I wonder if this would sound better than my Sony NWZ-A847?  

Based on this fantastic and thorough review, I would guess it beats the pants off the Sony!

@Ripvanlink Actually I'm still looking after my grandpa's AR3 pair of loudspeakers, which was purchased in 1967. Awesome pair if you are a jazz/blues lover.

Comments from Michael Mercer on Occupy Hi-Fi
 
"A most-welcome surprising stunner has been Acoustic Research's AR-M2 DAP. It's large, beautiful screen (responsive), sturdy and sleek build, and its powerfully musical headphone amp make this DAP the one I'd buy if I could afford it right now. This would be the DAP I'd take with me if I only had room for one on a trip. It streams TIDAL, Spotify, and Amazon Prime Music, plus handles hi-rez files. It's got a smooth volume knob that makes dialing the sound-in a breeze, and a straight-forward dedicated 3.5mm line-out for use as a player anywhere. I didn't even know AR was in the DAP game. But they've produced a magnificent package in the AR-M2."