At first listen, I'm very impressed. I've owned many DAPs and this one layers treble and presents stage very nicely. There's also a nice decay in the bass that reminds me of DX157. Compared to DX157 (DX150 w amp7), using Rai Penta in single ended, I hear the lower treble as being more restrained on the DX160 and not quite as sibilant. Very nice upper treble shimmer and dynamic bass with very very good attack/decay. I think amp7 imparts a bit of odd harmonic content, or perhaps its the 4490 with its lower treble bite. DX160 is smoother, not quite as 'crunchy' in the cymbals, but guitars have excellent bite. I don't even have an hour logged on this yet, so stay tuned as I discern more pros/cons of this new ibasso DAP. One thing is for sure: "The listening experience only gets better and better"