Thanks Twister6, keep up the nice work!

Tnx for the review! That sexy case! Battery life leaves me sighing though...
Talking about prices, A&K's AK240SS (stainless steel) which is 3.5K supposedly sounds better than ANYTHING else out there if you jump on the AK240 thread. But then 2.5K will get you a Chord Hugo.

@Jeff Y : ok, will check the thread but if we are talking about exclusive "stainless steel" finish, I don't see how it would sound any different with the same components inside of AK240.  I compared AK240 and AK120 II side-by-side and they sound IDENTICAL.  They use exactly the same dual DAC architecture, the same filtering, the same Amp.  From a sound tuning perspective, I wouldn't expect any difference between those, unless SS version changed internal components or re-tuned something.

well @twister6 , I didn't and could not believe it either but a lot of people on the thread (you'll have to go back at least a few pages for comparisons) including Anakchan who found it superior to any way to the Lotoo Paw Gold, Red Wine Audio modded RWAK240, and the original AK240.
I'm very familiar with the AK240's sound but did not touch the SS at my local dealer just because I don't want to spend any money on it . A&K claims all they changed is the casing design internally (more space for components although none was added) and used stainless steel.
However, the thing's HEAVY. I don't find it practical at all to use it on the go personally.
I have never listened to the AK120ll or the AK100ll but I guess there might not be a big difference.
Audio for me is half myth and half truth but who cares. Cheers for the music!

Hi, 
Good review and maybe try to compared it to Shozy Alien DAP on sound quality ?

@qafro : I don't have Alien, sorry, but heard it's more revealing, brighter?  Never got around looking at that Shozy DAP because I need a display to see my tracks

There are at least 5 DAPs I heard that beats it in SQ at 1/3 ~ 1/2 of the price. Ok, none of them are as good in UI, far from it. So I see that the AK120 II is great not because it's great, but it's great because there's no competition yet. At this price, I can get a desktop DAC that beats Hugo plus an amp that makes the HE-6 sing. Hope Fiio X7 will change this madness.

@zeissiez - I hear what you are saying, and btw I really enjoyed your brief DAP comparison in L5 thread   When it comes to this caliber of quality DAPs, sometimes it's hard to say which one is "good" and which one is "bad".  It's like comparing IEMs/CIEMs with a different sound signature.  What it really comes down to is a price.  A&K is very smart and they know nothing can touch them now in terms of UI control (even you mentioned that L5 is not a match).  But with more worthy competition, I'm sure things will change and A&K will have to accept the challenge and re-invent themselves again.  In terms of sound quality AK120ii is unique and will not work with every pair of headphones, but with those that it does - it sounds amazing.
 
Regarding pricing, I can't wait for more releases as well, especially X7 toward the end of the summer.  That one aims directly to challenge AK100ii/120ii/240 series with a more open Android support.  But at the current moment from DAPs I got a chance to hear, AK120ii is definitely at the top with N6.  I'm expecting to receive and to review LP5 soon, so will be another interesting comparison, probably better suited for sound quality rather than interface a/b

@twister6, when I read through your excellent review up there, I thought I agree with your accessment of the 120 II. And you are right, at this level it's hard to argue which is better, it depends on matching and personal preference. if I want to spend that kind of money, I would hope that the SQ will not be obsolete in two years time, like getting a Manley Neo Classic amp which will be good for many years. But maybe I'm too outdated , nowadays some ppl trade their gear in 2nd hand market for a good 70% of what they bought new. So they still can justify the high price.

I have the AK100ii and frankly, I find it clunky. Works like crap with OS X, USB is dead slow, and I do not care for the UI. Oh, and battery life sucks. I use it for streaming in my office where I get up and walk around. It is great for that. I'm very disappointed.

But the build quality is top notch.

I have the AK100II I use it all day at work and most of the next day maybe you got a bad battery, or maybe you have had it for awhile and they life cycle of the battery is spent. I personally think it's the best UI out there the only thing I find better is my cell phone. Great review twister6!

Hi all, How does the Dac in the AK-240, AK-120ii compare to the Dac in the Centrance Hifi Mate M8, Fiio X5, and Chord Hugo. Would you get better sound connectingthe AK-120ii to the Hugo while using Foxtex TH-900, Foxtex, TH-500, Noble Kaiser K-10, JH audio Angie & Layla, or Audeze EL-8?

echo @Royalorgans question, how does the DAC compare to the Chord Hugo and the M8? Considering the 120ii but feel like the Hugo is the more versatile buy since I can also swap it into my desktop monitor rig. Have you had a chance to compare with the new ZX2?

@alokjuyal : sorry, I don't have Hugo, but considering how many people get Hugo in conjunction with A&K DAPs, I would suggest that it will make an improvement.  You really have to think about how you are going to listen to music.  If you want a portable audio player on the go - you get a DAP.  If you are listening from your computer and need just a DAC functionality, you get Hugo or any other respected DAC/amp.  If you have money - get both   Also, with DAC/amp its often about how much power you need to drive your headphones..  I didn't have a chance to listen to Hugo, but just reviewed GeekOut 450 and it blew my sucks off!!!  Some people think they need to spend $2.5k on a DAC/amp to have the best sound, while you can have something just marginally less for a fraction of the cost.
 
Unfortunately, as of now when it comes to DAPs, I haven't seen anything with a better user interface than AK120ii I reviewed.  Sound quality, you can argue about a handful of other daps sounding better relative to headphones you are using, but nobody comes close in build quality and interface.

@twister6 thanks bunches for the quick response! totally with you on the AK120ii as DAP solution. Have auditioned it twice and agree with your comments. I currently use the Pono and so appreciate the AKs build quality and UI. Since ex-Pono, my "portable" rig was iPx+CLAS+AloConV3 the Hugo doesnt seem lie a big trade-off on portability but again nothing like a compact and well made 120ii to slip into ones pocket.
Last week we were experimenting with floor standers, bookshelves and headphones at a friend's place. At one point we replaced  a Geekout in a chain of laptop+geekout+kingrex+Monitor Audio desktops with a Chord Hugo. The impact to the music was jaw dropping. Even the Hugo owner was surprised at the difference it made. Made me depressed