Onkyo and Pioneer collaborated on making the daps Onkyo DP-X1 and Pioneer XDP-100R. Onkyo actually owns Pioneer's AV division, so it's Onkyo pulling the strings behind both daps, and has thus set up the DP-X1 as the flagship of the two daps. Releases in November. Onkyo DP-X1 and Pioneer XDP-100R analog section differences: Onkyo DP-X1: Dacs: 2x ESS Sabre ES9018K2M Amp: 2x ESS Sabre 9601K in BTL config and Active Control Ground (an industry first). Outputs: Balanced 2.5mm, and Single ended 3.5mm. Power output: 150mW+150mW (balanced), 75mW+75mW (single ended). Supports 16Ω--600Ω. Output Impedance: 0.5 ohm (single ended), 1 ohm (balanced). Pioneer XDP-100R: Dac: 1x ESS Sabre ES9018K2M Amp: 1x ESS Sabre 9601K Output: Single ended 3.5mm. Power output: 75mW+75mW. Supports 16Ω--300Ω. Output Impedance: 0.5 ohm (single ended) DP-X1 and XDP-100R have the same digital section with industry leading performance: Android 5.1.1 (Onkyo and Pioneer will have their own skins and apps though) Snapdragon 801 2.3ghz Quadcore 4.7" 1280*720 HD screen (312 PPI) 2GB RAM 32GB internal storage Dual Micro SD slots (SDXC) Wifi 802.11AC, DLNA Bluetooth AptX Google apps, Spotify, Tidal, Deezer, etc MQA Playback (an industry first) PCM 384khz DSD 256 Line Out 3x Gain- Low/Normal/High Digital Out (via usb, up to DoP DSD 256 and PCM 384khz) usb OTG Volume Knob with 161 steps for fine control Sound Settings: -Stand alone mode: All transmitting electronics are disabled to produce best sq, screen, wifi, bluetooth, etc, and all their power supply circuits are all disabled, creating a pure audio environment. -11 Band Parametric EQ, max 16,384 adjustable bands, decimal dB increments, Finite Impulse Response filter to prevent sq degradation with eq. -Upsampling up to 384khz (Mode and Limit options also). -3 Digital Filters: Slow, Fast, Short Delay. -Lock Range adjust to eliminate jitter. -Real time conversion of PCM to DSD 128 (digital out only). -DSP -L/R balance Battery life 16 hours with hi-res. Machined Aluminium Unibody, Anodized Finish. Weight: 203g Dimensions(mm):128.9*75.9*12.7 RMAA spec measurements: http://ohm-image.net/data/audio/rmaa-onkyo-dp-x1-24-bit DP-X1 Product Page: http://www.jp.onkyo.com/audiovisual/headphone/dpx1/index.htm DP-X1 Press Release: http://www.jp.onkyo.com/news/newproducts/audio/dp_x1/DP-X1.pdf Onkyo DP-X1 and Pioneer XDP-100R will have two separate PCB's for the digital and analog sections to stop noise from digital components getting into the analog section. They also have "closed loop" circuitry for the dac and amp section to isolate it. The power supply is also distinctly positioned further away, to further isolate any noise from power supply. CPU board, the processing is the most powerful of any dap yet. ACG and BTL are two modes that can be used when in balanced 2.5mm connection with DP-X1. ACG is a mode that uses the 4 output's of the two amp's to provide two separated grounds for left and right channel's, similar to ZX2's TRRS output, but Onkyo also has "Active Control" over the two ground's. If you go to the trouble of balancing your hp's it seems you have two completely different output modes to play with, we get to enjoy a tech that other dap's don't have. Some other tech in the Onkyo that no other daps have include the lock range adjust for the timing of the PLL for the dac. Onkyo and Philips collaborated on creating 4 headphones designed to run balanced from the Onkyo DP-X1. Philips make some of my favorite headphones/iems, so I really look forward to these collaboration headphones shown below: E900M Hybrid iem: 3 way crossover, 1 treble BA + 1 Mids BA + 6mm Dynamic Driver. Aluminium enclosure, MMCX detachable cable, balanced ready. Open back A800, and Closed back H900M, both 50mm Dynamic Drivers with Aluminium enclosures. Also a portable closed back, H500M with 40mm drivers and aluminium enclosure.