I have the xba-3 which has the same impedance, 12 Ω. Although my cellphone has a low impedance and should be able to drive them, the bass is a little lighter than I expected. When I put a decent amp in place, the bass is much better. The iBasso doesn't spec the output impedance but only states "Recommended Headphone Impedance: 8~300Ω." That doesn't mean that it will do a great job at either boundary. For good damping of the xba-30's the output impedance should be less than 1.5 Ω which is close to what my cellphone is and as I said my phone doesn't drive them as well as I'd like. My amp is "<0.5Ω" way below 1.5 Ω. To effectively drive a 300Ω you need a good Vp-p, which is not spec'd for the iBasso D-Zero . Once you go to one of their higher end products, they start giving some specs that look pretty good. I think you should do some investigating. I'll bet your 320 kbps mp3 files are the usual 8kHz/16bit and the flac's you will have to check. I just too k a look at the E07K and was surprised that it has "<0.3Ω" output impedance and "> 7 Vp-p" output voltage. They don't recommend 300Ω cans as the Vp-p is not quite enough, although close to being somewhat useful at that impedance. FiiO has an E12 coming out soon that should be compatible with most current Android phones. Most current DACs require a special player for Android and I don't buy into that. If you have an iPhone, the proper choices are more limited.
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