It’s the same with the audio from the X3 compared to the AK-100. Give your ears a few minutes to adjust and compensate for the slightly different sound reproduction, then the music itself sounds very good on either machine.
 
As it will with any music player that can adequately reproduce music. The brain will adapt and your wallet will thank you.

A VERY helpful review.  Since I am the same age with same retirement issue as you, I appreciate of your detailed thought process and review  Like you, I would love to own a Ferrari,(couldn't fit, see handle, or afford) but I want noticeably better sound than I get from my good sounding Samsung Note 3 android phone.     
I have not purchased the Fiio X3 because of all the positive AK review comparisons. The AK always wins.  However, you have convinced me, since you compared the two and love the X3, thatI will be very happy with the X3.  I would probably not be as happy with the AK's due to the cost and lack of appropriate audio improvement equal to the extra cost.
 
Thanks
OneTallGuy

OneTallGuy - as a DAP the X3 is really portable, super light, easy to use and gets the job done when it comes to above grade audio into the headphones. The AK all of the above plus streaming from ITunes and someday promised streaming from Tidal over my WiFi network and somewhat better audio reproduction but then for the extra $700 there should be something more. Very pleased you found the review helpful. I'm on the Cayin N6 tour and will be posting a review of this $600 unit. Should be interesting...and finally, if I never heard the AK I'd be perfectly happy with the X3. It's a bit like taking a bite out of the forbidden apple  

Great review i've been thinking of getting the X3, Thanks..

Great review!! So nice to read a review that I can understand(60 years old) without all the technical jargon that I don't understand. This is a "real world" review for "regular" folks and we need more of these so that the newbies don't get scared off with all the audiophile descriptions that only a select few understand.
Kudos to you my good man!

I love your review! Very well done and thanks very much!

Great read!

Great stuff, Peter. You also went the "it's about the music" route. Good to get another non-tech-spec perspective... Like the Celica/Ferrari metaphor (and wonder whether a "gateway drug" one might not also be appropriate).

Excellent review and as others have said,understandable, without being laden with technical jargon or audiophile gobbly gook.  I'm another mid 60s listener and owner of the earlier X3.
Good sound, easy to use and does everything it should when required. Since pairing it with the Fiio E12A I find I'm using it more often than my main setups, so easy to use any where around the house and even with the amp attached fine in a jacket pocket when out walking.
If Fiio ever come out with a similar dap with good sized internal storage I'll be on it in a flash. Their value to performance ratio is hard to beat.

Thanks for the very practical and thorough review.
 
I have the X1, which has a very similar configuration but is even cheaper. Personally, for portable equipment, while I appreciate the fine qualities of AK level gear, I strongly lean towards something at a price point where I'm not unduly concerned about putting it in my pocket when I walk the dog and a rain shower is a possibility, or taking it to the beach or in a boat. 
 
I also really like having a slot for a micro-SD card, rather than being limited to internal storage which is generally relatively expensive compared to memory cards. Capacity is essentially unlimited, and you get to take advantage of declining prices on memory cards as technology advances. Even with "beyond Redbook" files, a 64 GB card holds a lot of tunes. 

cool . i love it

Sorry I do NOT want a Ferrari  I am more than happy with my Mazda MX5.
I have been looking at the Fiio X3.  Now your review has convinced me to buy. 
Many Thanks for the review. 
Just one problem, less money in the Bank.

Another happy MX5, Fiio owner-should we start a club

My X3 2nd gen was delivered yesterday,  this review was the last one I read before deciding to pull the trigger  
 
@OneTallGuy If you want noticeably better sound than your Note 3 then you will not be disappointed with the X3 2nd gen.  I was using my Note 3 as my main music player for at least a year now. Going from my Note 3 to the X3 is like going from night to day.  The sound quality from the X3 is way,  way better than the Note 3 in every way  

Hi tuatara,
I am a very happy MX5 owner.
It has one problem. A Bose music system.
£800 + extra for distortion at high volume.
I do NOT like Bose.
Shame I can not use the Fiio when driving