Amazing, Sony wants $700.00 for their new Walkman to break into this market yet they do not support DSD as this one does. I think I will save up an extra $200.00 and buy the AK 100 II. The storage capability is huge as well, were Sony does not offer any additional storage. Sony also wants you to buy an after market Sony Amp for another $600.00 I believe it is when you get it all in one place with the Astell & Kern. Great review and thank you for it. 

Thks for this helpful review

I wish it had a full size SD card slot instead, though. That'd be nice; I don't trust microSD as much, it seems like a more fragile standard, i.e. always more expensive, more fallible due to its size and manufacturing, etc.

I did look at the new Sony Walkman and thought the exact same thing...what, no DSD and $700? And side by side, the AK100II is so much better built!
 
With regards to the microSD, that's to keep the size of the AK100II small I reckon and have had zero issues with microSD cards (except they do cost a bit more). I strongly recommend you stick with a good name brand like SanDisk. 

...hmmm, it seems some more decisions need to be done soon....

Hey MacedonianHero
 
I also have an AK100II and use it with my Mac. Its DAP functionality works fine: Slide down from the top, and click the DAC button to change it to DAC mode. In OSX sound menu (Alt-click volume icon on the taskbar) select it as the output device.
 
Also, for Syncing to iTunes, theres a better way than using just Android File Transfer - I'v written an app that leverages SyncMate - see http://www.map-pin.com/dapper/ PM me if you want to see how to use.

Thanks ... I want to buy it one day

@Stevelo, what do you mean Sony want another $600 for an amp.  I was under the impression that the new Sony came with a built in amp and DAC. 

Thanks Jeremy...I tried that when I wrote the review...but I'll give it another try with a full system reboot. Thanks!

Fantastic review! I really appreciated the depth you created when describing the software and feel towards the device. I'm currenlty comparing the AK120 II and AK100 II

Thank you for another fantastic review. I do have one question if you would be so kind to answer. Does the OS have right and left channel balance option for those who have hearing imbalance? That's the primary reason why I can't leave iDevices because their OS enables me to tilt the balance a tad bit to left (my left ear hears a bit less than my right). 

Sorry, but I don't think you can tune L and R separately with the AK100II.

Great review, I have been wondering about these units, and Now I might have to save up.

Thanks for the review, did you get to pair it with a good headphone amp.

@MacedonianHero Please correct the "No MAC USB DAC". This is probably an oversight of your part. It IS a DAC for MAC.
 
 
From the A&K Website:
 
The AK100 2nd Generation fully supports USB DAC.

The AK100 2nd Generation also functions as an external DAC (sound card) when connected to a PC or Mac via USB. The AK100 2nd Generation's sound quality is available for stored music on any PC or Mac as it serves as a built-in sound card.- - The AK100 2nd Generation supports up to UAC 1.0 (USB Audio Class 1.0) Output (24 bit, 96 kHz) via USB DAC, and EQ settings are not applied. 
 
Greetings,
 
CasperBxl

Price in US in Euro is 613,82 Euro, price in Germany 999 Euro!!??

Very nice review Peter !!!!!!!!!!!

Thanks E...long time buddy!

Thanks Peter for a great review!  I've been doing some research on the unit.  Love my AK100 MkII but I think the new features of the v II may be worth the upgrade especially referencing your comment 'I think the AK100 II offers outstanding value as it rivals some of the better and more costly desktop rigs (with a standalone DAC and amplifier) that I’ve heard.'
 
I'm going to go and give it an audition tomorrow..
 
Around the confusion on Mac USB DAC ability, if it's anything like the 100 MklI, USB DAC functionality will not work on Mac's equipped with USB3 ports.  The MkII DAC functionality works on my older 2011 USB2 equipped MBA but does not work on my 2014 MBA or 2012 MacMini with USB3 ports.

@MikeyVee.... does that mean the AK100 MkII won't work as a DAC on the newer mini's and iMacs with USB3.. Is this a problem with other DACs,  or in this case, just with the AK?