iBasso DC-Elite

Preface:

I purchased this unit for myself without any discounts.

Also, I'm not a seasoned reviewer, so whatever I say is purely my observation and your results may vary.

I'm not the one to usually focus on specifications and numbers. I focus more on how happy I am with the equipment's sound and that's it.

Disclaimer: All impressions and opinions in this review are my own. I have not been paid or compensated by any entity for this review. My assessment is based solely on my personal experience with the product.

IEMs and HPs used for evaluation: The list will be long and exhaustive as it has been one of my primary dongle device from the past 6 months.

Introduction:

iBasso has consistently impressed the audiophile community with its dedication to sonic excellence and innovative designs. From their acclaimed DAPs like the DX320 and DX320 Max to their powerful dongles like the DC07 Pro and DAC AMPs like D16 & PB5, iBasso has earned a reputation for crafting audio gear that punches well above its weight. The DC Elite, their flagship dongle, embodies this philosophy, promising a no-compromise portable listening experience that captures the essence of their expertise.

Specifications:

3.5MM SE OUTPUT (Can also be used for SPDIF Coaxial Output)
4.4MM BAL OUTPUT

Box Contents:

• DC-Elite
• Protective Case
• USB-C to USB-C cable
• USB-C to USB-A adapter
• USB-C to Lightning Cable
• User Manual

Unboxing Experience:

DC Elite arrives in a compact, understated box that belies the treasure within. Lifting the magnetic flap reveals the DC Elite nestled snugly in a foam cutout, giving a first impression of quality and care. Beneath, you'll find a small collection of essential accessories: a USB-C to USB-C cable, a USB-C to Lightning cable,USB-C to USB-A adapter and a handsome leatherette carrying case. While some might yearn for a more extravagant presentation, the focus here is clearly on functionality and providing everything you need to get started.











Design and Build:

DC Elite is a testament to the company's commitment to quality and craftsmanship. Forget flimsy plastic or aluminium dongles; this thing is built like a tank. Machined from a single block of titanium alloy, it feels reassuringly solid and substantial in the hand. The CNC-machined chassis exudes a sense of precision, with clean lines and a minimalist aesthetic.













A standout feature is the prominent volume knob, which utilizes a stepped attenuator. This design choice, while somewhat uncommon in dongles, brings both advantages and disadvantages. On the plus side, the stepped attenuator offers excellent channel balance, particularly at lower volumes, and potentially enhances the dynamic range of the audio. The tactile feedback of the distinct clicks is also satisfying, allowing for precise adjustments. However, this comes at the cost of having a finite number of volume steps, which might make it challenging to find the perfect volume level and also the music pausing for a fraction of a second which I've gotten used to over time. The lack of a visual volume indicator can also be a minor inconvenience. When switching IEMs, I always rotate the knob counter clock wise to lower the volume to ensure that I'm not going to have to rely on hearing aids in the years to come.



While the robust build and premium materials contribute to the DC Elite's durability, they also make it noticeably larger and heavier than many competing dongles. This might be a consideration for those seeking ultimate portability. Overall, the DC Elite's design and build prioritizes sonic performance and robust construction, even if it means sacrificing some portability.

Drivability and Pairing:

Now, when I first glanced at the spec sheet, the power numbers for the DC Elite didn't exactly jump out at me. But let me tell you, this chungus dongle packs a surprising punch! While the 3.5mm single-ended output is decent enough, delivering 162mW into 32 ohms, it's the balanced 4.4mm output that really shines. With a more potent 280mW into 32 ohms, it effortlessly drives a wide range of IEMs and even handles some of my moderately demanding full-sized headphones with ease.

IEMs:

I've paired the DC Elite with a variety of IEMs, from the lush Softears Twilight to the detailed Kinera Verdandi and the resolving Sony IER-Z1R. Across the board, the DC Elite delivers a clean and transparent sound, allowing the nuances of each IEM to shine through. However, I did notice that with the super-sensitive Andromeda, I had to keep the volume knob at the very bottom of its range on the balanced output. It wasn't a major issue, but it's something to keep in mind if you have similarly sensitive IEMs.








Dynamic Drivers Delight:

When it comes to easy to drive dynamic driver headphones, the DC Elite really comes into its own. I've been particularly impressed with how it handles my ZMF Bokeh. The Bokeh's lush and spacious soundstage is beautifully rendered, with excellent dynamics and detail retrieval. Even the demanding Focal Utopia 2020 sings with the DC Elite, showcasing its analytical precision and impressive transient response. Clear MG also was another fantastic pairing.



High Impedance Handling:

I was really curious to see how the DC Elite would handle my collection of high-impedance headphones, including the Sennheiser HD600, HD650, and HD800, as well as the ZMF Atrium. And honestly, I was pretty impressed. It drove them all with ease, delivering a rich and detailed sound without any signs of struggle.

However, it's worth noting that while the DC Elite's performance was commendable, it wasn't the absolute best I've heard with these headphones. Compared to more powerful portable DAC/amps and especially my desktop setup, I noticed a few subtle differences:

• Dynamic Constraints: While the overall dynamics were good, I felt a slight compression of dynamic range, particularly with the HD800. The loudest peaks lacked the same impact and authority I get with my desktop amp.
• Subtle Loss of Detail: While the DC Elite is generally very detailed, I felt a slight softening of micro-details and transients compared to more powerful sources. This was most noticeable in busy orchestral passages, where the separation and definition of individual instruments weren't quite as pristine.
• Soundstage Depth: The soundstage remained wide, but I felt a slight reduction in depth compared to my desktop setup. The layering of instruments wasn't as pronounced, and the overall presentation felt a touch less three-dimensional.

Planar Magnetic:

Planar magnetic headphones, with their large diaphragms and intricate driver designs, are known for being a bit power-hungry. So, I was eager to see how the DC Elite would handle the Hifiman Ananda Nano and the Meze Empyrean 2.

To my surprise, the DC Elite did a respectable job. It drove both headphones with decent authority, delivering a clean and dynamic sound. However, it definitely wasn't the most effortless pairing.

• Volume Level: I had to push the volume higher than usual to reach my preferred listening levels, especially with the Empyrean 2. While the DC Elite didn't distort or struggle, it was operating closer to its maximum output.
• Bass Impact: The bass impact, while still present, lacked the same visceral slam and authority I get with a more powerful amplifier. The sub-bass, in particular, felt a touch less impactful and extended.
• Dynamic Range: The overall dynamic range felt slightly compressed, particularly with the Empyrean 2. The quieter passages lacked the same nuance and detail, and the loudest peaks didn't have the same explosive energy.
• Soundstage Depth: While the soundstage width was still good, I felt a slight reduction in depth and layering compared to when these headphones are paired with a more capable amplifier.

Real-World Usage: Power requirements

Alright, let's get down to brass tacks and talk about how the DC Elite performs in the real world, specifically with my trusty Pixel 9 Pro XL and CMF Phone 1. I've been putting this combo through its paces for a while now, and I've got some insights to share.

I've noticed that the DC Elite does have a noticeable impact on my Pixel's and Phone 1's battery life compared to other dongles.

Here's a typical scenario:

• Streaming Music (Apple Music / Tidal): With my Bokeh connected and the volume at a moderate level, I've observed about an average of 10-15% battery drain per hour on my Pixel 9 Pro XL and Phone 1. However with a moderately demanding IEM, it was about 7-10%.
• Casual Listening (Local Files): When using IEMs and listening to locally stored files, the battery drain is less pronounced, around 5-8% per hour.

Sound Analysis:

Tonality:

The first impression the DC Elite makes is one of striking neutrality. It's like a pristine window into the music, faithfully reproducing the source material without imposing any noticeable colorations. This doesn't mean it's sterile or analytical; there's a subtle warmth that prevents it from sounding cold or clinical. Think of it as a perfectly tuned instrument, playing the music exactly as the artist intended.

Listening to "Imagine" by John Lennon, I was struck by the natural timbre of his voice and the delicate balance of the instruments. Each element occupied its own space, creating a harmonious whole. However, with more energetic tracks like "Seven Nation Army" by The White Stripes, I noticed a slight softening of the attack, which, while not unpleasant, deviated slightly from perfect neutrality.



Sub-Bass:

Prepare to be transported to the depths of the sonic spectrum, because the DC Elite's sub-bass performance is nothing short of remarkable. It plunges deep with authority, delivering a rumble that's both powerful and controlled. There's no hint of bloat or overhang, just a clean and textured response that adds weight and impact to bass-heavy tracks.

In "Why So Serious?" by Hans Zimmer, the ominous sub-bass resonated with a physical presence, adding a visceral dimension to the music. However, with "Chameleon" by Herbie Hancock, the sub-bass, while present, lacked the subterranean depth that I know exists in the recording. It's a subtle nuance, but one that discerning bass enthusiasts might notice.



Mid-bass:

The mid-bass is where the DC Elite truly flexes its muscles. It's tight, punchy, and incredibly textured, making every kick drum and bassline feel alive. There's a satisfying "thump" that adds a visceral quality to the music without ever becoming overwhelming or boomy.

"Billie Jean" by Michael Jackson is a prime example. The DC Elite rendered the song's iconic bassline with incredible precision and impact. Each note was distinct, with a texture that was both smooth and detailed. In contrast, the mid-bass in "Money" by Pink Floyd, while certainly present, lacked a bit of the "slam" that I was anticipating.



Lower Midrange:

The lower midrange is often a challenging area for audio gear, but the DC Elite handles it with finesse. Male vocals have a rich, full-bodied presence, while cellos and other instruments in this range resonate with warmth and clarity. There's no muddiness or congestion, just a natural and engaging presentation.

Listening to Johnny Cash's "Hurt," I was captivated by the depth and texture of his voice. The DC Elite captured every nuance of his performance, from the subtle vibrato to the gravelly undertones. However, with some female vocals, like Celine Dion in "My Heart Will Go On," I felt the lower midrange was a touch forward, adding a slight thickness to her voice that wasn't entirely accurate.



Upper Midrange:

Clarity and detail reign supreme in the upper midrange. Vocals are presented with exceptional clarity, and instruments like violins and trumpets shine with brilliance. There's a sense of airiness and openness that allows each element to breathe and express itself fully.

In "California Dreamin'" by The Mamas & The Papas, the harmonies were rendered with stunning clarity, each voice distinct and well-defined. Similarly, the trumpet in Miles Davis' "So What" was presented with a natural brilliance that was both captivating and realistic. However, with certain recordings, like "Don't Stop Believin'" by Journey, I noticed a slight emphasis in the upper midrange that occasionally led to sibilance, particularly on Steve Perry's vocals.




Lower Treble:

The lower treble is where detail and presence come to life, and the DC Elite handles this region with a delicate touch. Cymbal crashes have a natural shimmer, and strings possess a realistic bite. It's like the audio equivalent of a high-resolution photograph, where every detail is rendered with clarity and precision.

In "Hotel California" by The Eagles, the shimmer and decay of the cymbals were beautifully captured, adding a sense of realism to the music. However, in "Stairway to Heaven" by Led Zeppelin, the lower treble, while detailed, sometimes felt a tad restrained, lacking a bit of the "zing" that I know exists in the recording.



Upper Treble:

Venturing further into the frequency spectrum, we arrive at the upper treble, the realm of air and sparkle. The DC Elite extends effortlessly in this region, imbuing the music with a sense of openness and spaciousness. High-hats shimmer with a delicate sheen, and there's a crystalline clarity to high-pitched vocals. However, it's worth noting that this sparkle is carefully controlled, avoiding any excessive sibilance or harshness.

Listening to "Clair de Lune" by Debussy, I was mesmerized by the delicate shimmer of the piano's upper register. The DC Elite captured the ethereal beauty of the piece with stunning accuracy. On the other hand, in "Baba O'Riley" by The Who, the synthesizer's high notes, while clear, lacked a bit of the "bite" I was expecting.



Soundstage:

The DC Elite paints a vivid sonic picture, with a soundstage that's both wide and deep. Instruments are placed with precision, creating a holographic image that extends beyond the confines of your headphones. It's like being transported to a concert hall, where you can pinpoint the location of each musician with remarkable accuracy.

In "Bohemian Rhapsody" by Queen, the various vocal and instrumental layers were spread out before me like a tapestry, each element occupying its own distinct space. However, with a more intimate recording like "Hallelujah" by Leonard Cohen, the soundstage felt slightly less expansive than I anticipated.



Layering and Separation:

Even in the most complex musical passages, the DC Elite maintains a remarkable sense of separation between instruments. It's like having an orchestra laid out before you, each musician clearly defined within the sonic landscape. This allows you to appreciate the intricate interplay between different instruments without any sense of muddiness or congestion.

"The Great Gig in the Sky" by Pink Floyd is a prime example. The DC Elite effortlessly separates the various vocal and instrumental layers, allowing each element to shine through. However, in "Paradise By the Dashboard Light" by Meat Loaf, the dense instrumentation occasionally felt a tad congested, though still manageable.



Timbre:

One of the most impressive aspects of the DC Elite is its ability to reproduce the natural timbre of instruments and vocals. It's like listening to a live performance, where each instrument has its own distinct character and texture. From the warm resonance of a cello to the sharp attack of a trumpet, the DC Elite captures the essence of each sound with remarkable fidelity.

Listening to "Spanish Harlem" by Ben E. King, I was captivated by the natural warmth and richness of the saxophone. It sounded incredibly lifelike, with a timbre that was both accurate and engaging. However, with electronic music, like "Blue Monday" by New Order, the timbre felt slightly less organic, though still enjoyable.



Detail Retrieval:

Prepare to be amazed, because the DC Elite is a master of detail retrieval. It's like having a sonic magnifying glass, revealing subtle nuances and micro-details that you might have missed before. It's as if you're hearing your favorite music for the first time, discovering hidden treasures within familiar soundscapes.

In "Teardrop" by Massive Attack, the DC Elite revealed subtle textures in the background vocals that I'd never noticed before. Similarly, in "Stimela" by Hugh Masekela, the intricate percussion details were rendered with stunning clarity. However, with some poorly recorded tracks, the DC Elite's detail retrieval can be a double-edged sword, mercilessly exposing flaws in the recording.



Comparisons:

iBasso DC Elite vs. iBasso DC07 Pro:

These two siblings from iBasso share a common DNA of neutrality and transparency. However, there are subtle differences that discerning ears will pick up on.

• Detail Retrieval: The DC Elite has a slight edge in resolving fine details, presenting a more nuanced and layered soundstage. Tiny nuances in recordings, like the subtle textures of a brush on a snare drum or the delicate reverb trails in a vocal recording, are rendered with greater clarity.
• Soundstage: The DC Elite paints a slightly wider and deeper soundstage, giving instruments and vocals more breathing room. This creates a more immersive listening experience, particularly with well-recorded orchestral or live performances.
• Treble Presentation: The DC07 Pro has a slightly more energetic and forward treble presentation. This can add a sense of excitement and airiness to the music, but it can also border on harshness with certain recordings or sensitive headphones. The DC Elite, on the other hand, has a smoother and more refined treble that's less prone to sibilance.
• Bass Impact: The DC07 Pro, with its slightly higher power output, delivers a marginally more impactful bass response. However, the difference is subtle, and both dongles offer excellent control and texture in the low frequencies.

iBasso DC Elite vs. Luxury & Precision W4:

The L&P W4 takes a different approach to sound, prioritizing musicality and engagement over strict neutrality.

• Tonality: The W4 has a warmer and more forgiving tonality, with a slight emphasis on the midrange. This lends a sense of richness and intimacy to vocals and acoustic instruments. The DC Elite, in contrast, maintains a more neutral and balanced presentation across the frequency spectrum.
• Treble: The W4 has a noticeably smoother treble presentation, which some listeners might find more fatigue-free for long listening sessions. The DC Elite's treble, while well-extended and detailed, can be slightly more prominent, which might lead to fatigue with bright recordings or sensitive headphones.
• Soundstage: The DC Elite creates a wider and more holographic soundstage, giving instruments and vocals more space to breathe. The W4's soundstage, while still respectable, is slightly more intimate and less expansive.
• Detail Retrieval: The DC Elite has a slight advantage in resolving fine details, uncovering subtle nuances that might be masked by the W4's warmer tonality.

iBasso DC Elite vs. DITA Navigator:

The DITA Navigator shares some sonic similarities with the W4, but with its own distinct character.

• Warmth and Smoothness: Like the W4, the Navigator has a slightly warmer tilt to its sound signature, with a smooth and forgiving treble presentation. This makes it a good choice for those who prioritize a relaxed and fatigue-free listening experience.
• Soundstage: The DC Elite surpasses the Navigator in soundstage width and depth, creating a more immersive and three-dimensional sonic image.
• Detail Retrieval: The DC Elite's superior resolving capabilities allow it to uncover more micro-details in the music, revealing subtle textures and nuances that might be lost on the Navigator.
• Dynamic Range: The DC Elite exhibits a wider dynamic range, capturing the full spectrum of loud and soft passages with greater accuracy. The Navigator's dynamic range is more compressed, which can result in a slightly less impactful presentation.

iBasso DC Elite vs. Luxury & Precision W2 Ultra:

The L&P W2 Ultra punches above its weight in terms of sound quality, but the DC Elite still holds a clear advantage in overall sonic performance.

• Refinement: The DC Elite offers a more refined and nuanced sound, with greater clarity and detail retrieval. The W2 Ultra, while still enjoyable, can sound slightly veiled in comparison.
• Soundstage: The DC Elite creates a wider and more holographic soundstage, giving the music a greater sense of space and depth. The W2 Ultra's soundstage is more intimate and less expansive.
• Treble Extension: The DC Elite's treble extends further and with greater sparkle, adding airiness and openness to the music. The W2 Ultra's treble is smoother and less extended, which can result in a slightly darker overall presentation.
• Bass Control: The DC Elite exhibits tighter and more controlled bass, particularly in the mid-bass region. The W2 Ultra's bass, while still enjoyable, can be slightly looser and less defined.

Conclusion:

The DC Elite has proven itself to be a true force to be reckoned with in the portable audio arena. It's not just a dongle; it's a statement, a testament to iBasso's commitment to sonic excellence and engineering prowess.

From its robust titanium build to its meticulously engineered audio circuitry, the DC Elite exudes quality and sophistication. But it's not just about looks; this dongle delivers a sonic experience that rivals sources twice its cost. Its detailed and resolving sound, expansive soundstage, and impressive drivability make it a versatile companion for any audiophile on the go.

In a world of compromises, the iBasso DC Elite stands tall as a beacon of sonic excellence and uncompromising performance. It's not just the best dongle I've had the pleasure of using; it's a benchmark, a testament to what's possible in portable audio. If you're seeking a portable audio solution that delivers an uncompromised listening experience, look no further. The iBasso DC Elite is, simply put, the best dongle till date, period.

My review of the iBasso DC Elite
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This is the best-sounding dongle DAC that I have heard. It sounds so good that you'd have to spend (I estimate) at least 2000 dollars on a digital audio player to be able to rival or beat it in sound quality. I will explain this later.
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I am not obliged to review the iBasso DC Elite as I bought it at full price (425 USD) from Great Wall Digital store in Lazada, PH. But I'd like to give a shout out to Great Wall Digital for helping me out with the repair of my old IEM free of charge, and for sending me an iBasso CB19 battery connector and a DAP case that perfectly fits my Fiio M15s for free upon the purchase of the DC Elite. Please note that I never told Great Wall Digital store that I'm going to review the DC Elite, and I never told them that I review audio gear. There was no communication between us after the purchase of the DC Elite; I bought it as a regular customer. Thank you, Great Wall Digital Store, for excellent customer service.
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The DC Elite is derived from the output section of iBasso's flagship DAP, the iBasso DX320 Max. It uses a 24-step analog switch attuanator as volume control and a ROHM DAC chip as a digital-to analog converter.
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My unboxing experience is very good; the packaging is well executed and easy to open (see photos); aside from the usual stuff like manuals and USB typs C-to-C connector, it also includes a lightning-to-C connector for old iPhones.
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The DC Elite itself is bigger than the usual dongle DAC but still manageable for daily use when stored in a case with an IEM in my pocket.
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The volume control knob is strongly detented and slightly difficult to use at first, but I got used to it.
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The volume control in the DC Elite is independent from the volume control of my Samsung S21 Ultra Android phone. Please note that I set the volume on my phone at 80 to 90 percent, because if I set it at 100 percent, I notice a very slight compression and congestion of the sound, and this is not exclusive to the iBasso DC Elite; I also notice this phenomenon with my other DACs that have independent volume control.
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I use Poweramp Music Player APP with the direct volume control turned off, and anything else is at default settings.
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Power:
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The output power of the iBasso DC Elite is 280 mW in it's 4.4mm output plug, which is normal. I wish it was higher.
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Battery consumption:
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There is nothing unusual here; if anything, I think it drains and heats up less than other dongle DAC of similar power output.
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Sound signature:
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It sounds very linear and neutral with excellent upper treble extension, like it is limitless. I can only detect a slight leanness to the overall sound, but only that is because the bass is not boosted or has a lack of control like other dongle DACs, which makes the sound artificially warmer. Overall, the DC Elite sounds very musical, engaging, and realistic.
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Soundstage:
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The soundstage is huge and very open; it is very wide and deep; the decay of the instruments is very clear and long, with excellent micro details; this is the only dongle DAC that I've heard that can do this. It sounds very atmospheric and natural. The soundstage is very transparent, and well lit. The presentation of the soundstage is on the lively (for lack of a better word) side; it sounds alive and very realistic, much more so than any dongle DACs I've heard. I listened to live concert albums, and I felt like I was at the concert; it was very palpable.
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Imaging:
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Due to the openness of the sound, the high audible resolution, and the details of the DC Elite, the imaging performance is excellent. The image definition is very clear, and the placement is very even and holographic; I cannot fault it; the IEMs used are the limiting factor in this regard.
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Resoution, details, and micro details:
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The actual audible resolution is outstanding and end game level in performance. No other dongle DACs that I've heard come close; this is on a whole other level. For example, on most music, when the hi-hat opens and closes, I can only hear the drummer hit it once with my other dongle DACs and DAPs, but with the DC Elite, the actual resolution is so high that I hear the drummer hit it twice. The sound of the second time the stick met the hi-hat is distinct and well defined; I cannot say the same with my other sources. With other instruments and vocals, the micro detail is so good that not only does it project micro details really well, but the instruments and vocals are projected with micro separation, micro dynamics on top of macro dynamics, and air between the instruments and vocals. I never heard this before from my other dongle DACs.
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Comparisons:
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I don't have anything that is similar in price to the iBasso DC Elite at the moment; all the other dongle DACs that I own and have reviewed were all below 200 dollars in price. I wish I had the luxury and precision W2 ultra and W4, iFi go bar Kensei, and other dongle DACs that are similarly priced to the DC Elite. But from what I have gathered reading from reviews and user experiences, the DC Elite is one of the, if not the most detailed sounding among those.
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However, I will compare it with other stuff that I've heard to give you a rough estimate of its sound.
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Compared to Hiby R8 II DAP (2000 USD):
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The Hiby R8 II is not with me now as it was part of a review tour when I reviewed it, so this is based on memory. I am confident to say that the iBasso DC Elite is on par with the 2000 USD Hiby R8 II DAP in terms of the level of sound quality. The R8 II has more midbass quantity and warmth with a slightly more relaxed treble compared to the DC Elite. Both of them have flagship-level sound quality that is above anything I've yet heard.
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Compared to Letshuoer DT-03 (80 USD):
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The DT-03 dongle DAC is warmer, has a slightly looser grip in the bass, a more laid-back detail presentation, and less technical capability compared to the DC Elite. They are both very musical and natural-sounding, better sounding than most dongles I've heard.
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Compared to Fiio M15s (1000 USD):
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The Fiio M15s digital audio player (DAP) sounds slightly darker and less detailed than the iBasso DC Elite. The DC Elite has higher audible resolution and details; it also has a bigger soundstage; though, the M15s is not far behind. They are both great-sounding sources. The M15s has a big advantage in power output.
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Compared to Kinera Celest CD-20 (90 USD):
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The Kinera Celest CD-20 dongle DAC has a very similar linearity or frequency response presentation to the iBasso DC Elite, but the iBasso DC Elite has a bigger soundstage and more micro details; the CD-20 is not far behind, and both of them sound very enjoyable. The main advantage of the CD-20 over the DC Elite is the higher power output, 280 mw vs 480 mw, almost twice the output of the DC Elite; the difference is audible.
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Pros :
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Flagship level sound quality
Outstanding micro detail, micro separation, and micro dynamics on top of the macros.
Excellent value for money if you are after flagship level sound quality.

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Cons:
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I wish it was smaller and lighter.
I wish the power output was higher considering its size.

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Please note: The difference in sound between digital sources such as DAPs and DACs is subtle and may not be audible to casual listeners or people that are using IEMs or headphones that don't have high enough resolution to reveal the differences.


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Conclusion:
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The Ibasso DC Elite is bar none the best sounding dongle DAC that I've heard. I would have to say that based on what I've experienced, one would have to spend 2000 USD and above on DAPs to have a sound that is on par with the DC Elite. I heard other cheaper midrange DAPs, and they cannot rival the DC Elite in sound quality and musicality. I haven't heard them all, but I'm confident that it is one of the best sounding available today. Not cheap, but I highly recommend the iBasso DC Elite to people who are seeking flagship-level sound in a dongle.
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Happy listening! Cheers!