iBasso DX340

The DX340 is the latest Reference DAP, which introduces a new generation of DAPs from iBasso. For the first time, it does not use a proprietary DAC such as those from ESS or AKM, but an in-house development in the form of a 1-bit discrete DAC. This concept was first introduced at iBasso with the D16 DAC, which has already caused quite a stir worldwide and is one of the best portable sounding devices currently available. Now, for the first time, technologies from the D16 have been incorporated into a DAP and you can now enjoy a 1-bit discrete DAC with a single device. Available for an RRP of 1699€, the DX340 is a technical beast and by far the best DAP (outside of the MAX series) ever built by iBasso. Before I turn to the sonic aspects, I would like to discuss the technical features and the scope of delivery.



The DX340 continues the dual-control dual-electric concept of the DX300 series and uses a PWM DAC developed in-house with discrete components and FPGA Master 3.0 technology. This achieves exceptionally low distortion (THD+N of -119 dB) on a par with high-end desktop decoders and sets new standards for portable players with discrete components. It uses a total of 128 PWM DACs, i.e. 32 DACs per channel (L+, L-, R+, R-). This is more than 6.4 times as many as other portable DACs with discrete components. The FPGA, i.e. the heart of the DAC with all its algorithms, has been further improved compared to the D16 (version 2.0 here) to version 3.0. The logic units have been increased by a factor of 7.5 compared to the previous version! To further reduce jitter and enable precise clock control, two femtosecond crystal oscillators from Accusilicon are used. By increasing the units, it is now also possible to implement a new and exclusive algorithm for adjusting the harmonics to influence the odd and even harmonics. This means that the DX340 allows the user to customize the sound. I will go into this in more detail later.

Like the DX320, the DX340 relies on a dual battery power supply in which the digital and AMP sections are powered separately. This ensures a stable power supply, prevents distortion and reduces interference that could affect the sound quality. A new improved battery indicator simplifies charging and monitoring by providing a single charge indicator instead of two. When connected to a USB charger, the player is powered directly from the external power source, saving battery life. This innovative structure optimizes performance and sound quality. With the DX320 MAX TI, iBasso has launched the first DAP with which the batteries can be easily replaced. This is now also possible with the DX340 A DAP with which you don't have to worry in future if the batteries run out. Changing them is therefore no problem. As with the DX320, the AMP cards can also be changed here. The DX340 is also compatible with the previously released AMP12, AMP13 and AMP14 and is supplied with the newly developed AMP15. This uses 8x BUF634 to ensure a high output power. For the first time, it is also possible to connect an external 12V power supply to the amp to activate a so-called Super Gain mode. This delivers an incredible 2150mW@32 Ohm! This means that even power-hungry headphones can be driven effortlessly. There are also new AMP modules in development that can be used with the DX340 in the future, including the AMP16, which will use the popular Raytheon JAN6418 tubes. With this option, you will be able to change the sound of the DX340 even further and adapt it to your own preferences.

The DX340 is equipped with a Qualcomm Snapdragon 665 SoC, which is complemented by 8 GB of RAM and 256 GB of storage for the system and the entire music collection. This also turns up the performance dial compared to the top model DX320 MAX Ti, which is powered by the Snapdragon 660 and only has 6 GB of RAM and 128 GB of storage. The faster response of the GUI is also immediately noticeable. I think 256GB is great, so I don't even need a micro SD card to expand my music collection. Of course, you can also use cards up to 2TB via the micro SD slot if necessary. The DX340 is based on an optimized Android 13, whereas its predecessor, the DX320, still had Android 11 on board. Of course, you can also switch between a pure Android mode and iBasso's own MangoOS. I personally prefer the latter, as it sounds a little better to my ears.

The DX340 offers two different gain adjustments. The DAC Gain and the Amp Gain. The former has been adopted from the D16. The Low and High settings on the DAC only have a minimal effect on the volume changes. The Amp Gain has three battery-powered settings: Low, Medium and High. When the 12V power supply is connected, the Super Gain mode is added.

Not only has the DX340's technology been taken to the next level, the workmanship and appearance are also of the very highest standard! This is the most beautiful DAP from iBasso and one of the most ingenious devices I have ever held in my hand. The DX340 impresses with an enclosure made of high-quality 316 stainless steel, which is more robust and corrosion-resistant than 304 stainless steel and offers better acoustic performance than aluminum alloys. The precise CNC manufacturing process and the polished and brushed finish give the player a luxurious look. However, the materials used also make it heavier at 486g, compared to 310g for its predecessor, the DX320. A 6-inch AMOLED screen with a resolution of 1080x2160 ensures a brilliant visual appearance. This is the best color display I have ever seen on a DAP.

The DX340 is delivered in the usual iBasso slipcase for DAPs. Inside is the DAP with all its accessories. These include a light blue genuine leather protective cover, USB-C cable, coax cable, burn-in cable, 12V power supply, a set of protective foils, a quick start guide and a warranty card.



Before I started the sound test, I gave the DX340 a full 100 hours of break-in time with the included burn-in cable. Out of the box, the DX340 is already impressive, but the separation and especially the bass range improve noticeably after 100 hours. My sound setup this time consists of two IEMs and a pair of headphones. Can the DX340 exploit the fabulous technical capabilities of the two IEMs APX SE and Dunu Glacier and drive the Audeze LCD-4 in Super Gain mode? And how does it sound compared to the DX320 MAX Ti and the D16 solo or with PB5? And what happens if you use the PB5 directly with the DX340? Exciting questions that I will now address in the following.



iBasso continues to improve the sound with each new DX model and this time the leap is really big. My first few hours after the break-in period I was almost glued to the DX340, listening to one reference recording after another. This is a DAP where I don't worry about how it's tuned, whether neutral, neutral/warm, neutral/bright or whatever. It plays mercilessly well and naturally. From the first second the beat kicks in, there's nothing to shake about it. The APX SE and Dunu Glacier are at their best with the DX340. I don't even need to mention other DAPs in my portfolio apart from those from iBasso. It beats them all! The DX320 MAX TI and operation with D16 + PB5 is my current reference. But that's a full stack of 3 devices in total! The DX340 alone plays so damn close to the full stack and is virtually on a par with the DX320 MAX TI, although of course the sound is not identical, but “different”. That's why I'd now like to take a closer look at the differences between the DX340 and D16 and the DX340 and DX320 MAX TI. Incidentally, when operating the D16 via coax, I don't hear any difference whether DX340 or DX320 MAX TI is used as transport.

The DX340 sounds like a fusion of the DX320 MAX TI and D16. It has inherited the attributes of instrument separation and the physicality of individual instruments from the discrete DAC implementation of the D16. It also has the slightly more energetic playing style of the DX320 MAX TI. It plays slightly brighter than the D16. You can hear the virtues of the discrete DAC, but not as strongly as with the D16. This has a slightly more powerful bottom end and gives individual instruments even more fullness. The soundstage is at the same level. The DX340, on the other hand, sounds a little faster, as it is softer in the bass and more lively in the treble. The DX320 MAX TI still has the greatest stage imaging, the ROHM DACs can simply do that and I appreciate that so much about them. The MAX TI also has the fuller mids and the more powerful slam and a little more low bass. The DX340 counters this with better instrument separation and the resolution is also slightly higher. The high edge definition simply makes it easier to hear micro details.

Incidentally, the DX340 offers 5 different settings (H1 to H5) for harmonic adjustment, which can be used to slightly influence the sound. As with all filters, this is not a night and day difference, but very subtle. I personally use it with the standard setting H1 (original), as this gives it the most transparent sound.


Here are the small differences compared to H1:

H2 (Natural): slightly less treble. The sound is a little warmer and bassier. Sounds the smoothest of all filters. Recommended for very bright IEMs.

H3 (Even+): similar to H2, but with less filter effect.

H4 (Odd+): Even higher instrument separation like H1 and liveliness in the highs

H5 (All): As the name “ALL” suggests, this filter combines H3 and H4. More fullness in the mids and greater illumination in the highs. Not as smooth as H3 alone.


What constellation is still missing? I haven't even mentioned the PB5 yet. As described in my PB5 review, the PB5 at the end of a D16 chain brings richer midrange colors with more texture and body. In addition, a more holographic stage image and a stronger bass range. In DX340 + PB5 mode, the edge definition increases even further. The individual instruments sound fuller and the previously softer bass kicks more strongly and the low bass increases. This is a real dream combination when used with the APX SE. The mids are hard to beat in terms of richness of timbre and analog quality. And the bass has such a brilliant attack, it's amazing! Only the D16 + PB5 can produce even better bass. But this combo also requires a transport DAP, so 3 devices again!

Wait, there was something else, the Super Gain mode, right! How does the DX340 actually perform when used with more power-hungry headphones? Super Gain mode currently only works in Android mode. Although it can be switched on in MangoOS, it has no effect. iBasso is aware of the problem and is already working on a solution to provide an update. The Audeze LCD-4, the “Bass King”, recently found its way back into my collection. How I regretted selling it at the time and have now fortunately found and purchased another LCD-4 in top condition from 2016. With its 200 ohms, it is not easy to drive. But I have to say that I enjoy it even in battery-powered mode with high gain. Of course, in my stationary chain with a Niimbus US4 or Feliks Audio Envy, the sound is a clear step up, especially in the bass range. Stop, but what's going on! Just connect the 12V power supply and activate the Super Gain mode and the LCD-4 starts to wake up! Yes, there it is, that brute low bass range that I know from using the Niimbus US4. Then I got the idea that I also own the Ferrum Hypsos power supply. And my brief impression of the WANDLA GSE has already shown what linear power supplies can achieve in terms of sound gain. The DX340 uses a 3.5x1.35mm socket. My Hypsos only has a 5.5mmx2.1mm plug. But nothing easier than that, you can buy adapters in all possible combinations from Amazon. Quickly set the Hypsos to 12V and then the Super Gain mode is already active. My goodness, it's hard to believe! The DX340 plays even cleaner than the power supply included in the package, with greater stage imaging. But above all, the control in the bass range increases noticeably. Cool, an LCD-4 at this level with a mobile DAP - that's really great! And in direct comparison with a Niimbus US4, the differences are really only small, the DX340 plays so close to it.

With every iteration of DAPs from iBasso, the technical capabilities are constantly being improved. Compared to the previous version, I think the difference is huge. Despite inflation, the price has only ever risen slightly from EUR 1599 to EUR 1699, which is perfectly acceptable. For this price you get a DAP that is technically one of the best on the market. It's damn well made and the sound is in heaven. I think iBasso's move away from the usual DACs from ESS and AKM has shown what potential is still hidden in our digital music libraries. I can't wait to see what else iBasso comes up with for the next MAX model to push performance to the next level.