Review: ETA headphones S and C versions
Nov 21, 2022 at 8:25 AM Thread Starter Post #1 of 17

carlman

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I don't post here much. My main passion is non-headphone systems. But I wanted a portable hifi. I'm reviewing the ETA model S and model C.
PXL_20221118_195105570.PORTRAIT.jpg


https://www.etaheadphones.com/headphones


I'm at the end of my headphone/portable HiFi system journey (at least for the next few years). I thought I'd review the ETA headphones. I am most satisfied with the model 'S' version. The 'C' is also great, but the S is my sound.
I'm using the ifi iDSD signature DAC. It is very detailed.

Specs:
ETA headphones S and C versions:
The S(semi-open) and C(closed) models have the same specifications:
Magnet: NdFeB Neodymium N52 (~1.48T)
Voice Coil: Copper Clad Alumium
Impedance: 32 ohms
Sensitivity: 100dB/mW
Diaphragm 50mm ; metal casings, with graphene diaphragm, polyurethane suspension
Wiring: Copper
Chassis: 30% Carbon Fiber Polyethylene Terephthalate Glycol
Wiring: CopperConnector: Dual-Entry 3.5mm

The key difference between them is the cups being ported (open) or not (closed).

Sources used during 2 months:
Samsung S9 using Flac files on Onkyo app
Pixel using Amazon HD app
Foobar on a desktop PC playing flac files
Hidizs DH-80s amp DAC (used with C model only)
Vi amp DAC (used with S and C) - PC playing Foobar
ifi iDSD Signature amp DAC (used with S and C) - Foobar and Onkyo/Samsung

Cables used:
Inexpensive/no-name single ended
Ninja cable balanced 4.4mm cable https://www.audiophileninja.com/

Music used:
Dave Matthews Live at Radio City Music Hall
Beck Morning Phase and Mellow Gold
Alice in Chains Unplugged – MTV
Foo Fighters – Echoes, Silence, Patience, & Grace
Billy Strings – Home
Radiohead - Various

Goal: I wanted to get a portable system that gave me a taste of what my large/main hi-fi system sounds like when I have a few minutes to listen and can’t go to the sound room and isolate myself completely.. or when I travel and need to listen to music to get to sleep. I wanted to have an immersive experience thanks to the inclusion of details, intimacy, and impact without intrusions of fatigue, etched details, and forward-ness. I wanted a detailed and relaxed sound, but was willing to sacrifice the overall dynamics. I just wanted to be satisfied without being annoyed at the same time… and I wanted a little ‘wow’ too. ?? I tend to listen at low volume but like to crank it a little on occasion.

Functional goals: I wanted light weight/low overall bulk, somewhat robust (non-fragile), and comfortable to wear. I plan to use my phone headphone jack directly.

References: I own Sennheiser Momentum on-ear (too bass heavy, mids recessed, and uncomfortable), ADL 118 and 128. The 128's were my previous reference. They broke at the hinge, no longer made, used some putty epoxy to fix (poorly). I use 1More Quad IEM's, a little rolled off but pretty natural and only issues of 'omission' and not any of 'commission' when it comes to details and presentation. I've listened to Sennheisser HD750's (too forward/tipped up sounding for me), other Sennheisers, and even some Audeze over the years. The Sennheisers open back's wouldn't work for my family, too loud for everyone in the room, and not isolating enough for me. The Audeze were too heavy.

I was looking at Aeon's but decided to try ETA because they didn't 'need' an external amp.

The journey had started...

Early September....
I ordered the C model because I thought this is what I would need around my family at night; more isolation.
For fun, I ordered the Hidizs DH-80s which uses a Sabre DAC. It has a 4.4mm balanced output. I wanted to see what the balanced output was like, and compare my phone to a reasonable modern DAC/amp.
I bought a Ninja cables 4.4 to dual 3.5mm cable for this purpose. ETA recommends the Ninja brand.

My initial notes with this combination (I wrote to ETA):
Sounds pretty good right out of the box... not sure how much break-in they need.
Nicely voiced, very natural and not overly anything. Not much imaging/spacial stuff going on at this point, but that may change when my brain breaks in and adjusts to the sound tricks...

Tom replied that the design goal was to get a frequency response without many flaws, and I agreed that it was pretty solid… but it seemed a little ‘tight’ sounding to me… not sure how to explain it. I thought these would be great with classical. I’m not a huge classical fan, though and never really tested this. But the overall impression is balanced and cohesive. Nothing stood out; but I was still letting them break in.

In this and other testing, I have found the Onkyo HF app playing Flac files on the Samsung S9 to be the best sounding portable setup so I used that for most of my listening.

There was something I didn't like. I know I didn't like the voice of the Hidizs dac so I sold it. In some ways it was technically better than the sound straight out of my phone but it wasn’t ‘my sound’. I typically don’t like Sabre dac’s… I wish I’d paid closer attention to the type of chip when I bought it.

Up to this point, I’d only tried smart phones and 1 DAC. So, I started experimenting with my Light Harmonics Vi DAC, with a PC running Foobar. (this is what I use in my sound room/main hifi) In setting up my DAC I also turned on my main rig to compare the ETA C to the main system directly. I played Alice in Chains unplugged; Rooster and Over Now. Bass is textured and detailed in these recordings and the layers of other instruments are just sublime. The main rig elegantly extracts all details and the emotion of the playing really comes through. Listening on the C version wasn't as fulfilling.

The Vi DAC is pretty neutral and the comparison really helped me isolate that I didn't like the way the bass was being presented with the headphones nor the way the nasal quality they added to Layne Staley’s voice. I realized it’s probably not fair to compare 10’s of thousands worth of gear and acoustic treatment in a custom made, purpose-built room to $500 headphones connected to my DAC. But here I was, doing just that.

I wrote to Tom and told him they were too 'tipped up' and/or forward in the mids. I needed something more relaxed/laid-back sounding and w/ more bass. I also still wasn't getting much imaging. He suggested trying the “S” model.. and/or maybe switching the cushions on the C version to something different.

Late October/early November...
The S model arrived. (along with some alternate cushions) I plugged them into my Pixel 5a's headphone jack and started Amazon HD, Alice in Chains Unplugged again. In the first few seconds of listening to the S, I knew this was the ‘endgame’ solution. All the balance and natural tone I liked about the C but with more bass, mid-bass and still that cohesive top-to-bottom sound. I could imagine a sound stage too. When the bass hit in my test tracks there was also everything else. So I got the texture, the bass, and the vocals had an open and natural quality... so, check, check and check!

About the alternate cushions... I first tried them on the C. They opened the soundstage a bit; they felt bigger and more comfortable on me as well. Not a huge difference but noteworthy. Tom also sent a new cable. It wasn't anything special but it was much smoother sounding than what I had... and made the midrange more natural. Vocals were less forward.

Time for a twist...
A night or so later... I went back to the sound room and compared everything on the Vi DAC. I even brought a friend over to compare. This time we used a couple of songs from Beck (Heart is a Drum and Hell Yes).

Somewhat to my surprise, he instantly preferred the C to the S model. He thought the bass was more naturally presented and thought the S bass was less natural, maybe too much of a good thing.
(For reference, his speakers use high efficiency paper drivers and horns.) He typically likes a lot of guitar and acoustic music but appreciates Beck too.

This wasn’t a long or overly serious listening session. He liked them and would buy them if he were in the market.. but he'd already owned hifiman, ifi amp/dac, etc. and sold it all because he never used it.

Now it's mid-November...

I received the ifi iDSD Signature DAC. This took the headphones and my listening enjoyment to another level. This is a better fit/companion/compliment to these headphones than my Vi DAC… which is saying something.. because the Vi DAC was supposed to be an endgame headphone amp/DAC back in its day. I think the newer DAC’s have caught up to good hifi DAC’s of yester-decade. The Vi is still good, and it feeds all of its neutral detail into a tubed preamp and eloquent beast of a SS amp in my primary system.

Back to comparing again... Now that I have a good synergistic match... Time to compare yet again.
Comparing C with new cups to the S.... It is a similar difference but there’s just more to hear now. More decay, echoes, details, little sounds... The end of Radiohead Dollar & Cents there are strikes to some kind of percussion instrument that trail off forever. Amazing. The C is still a little bit more forward in the mids and the S has more bass. But both sound so good. They both have a cohesive, balanced sound that holds together all the frequencies so they sound 'right'.

The ifi has an ‘xbass’ switch that closes the gap a bit. When I was listening for a song or 2 with the xbass on, I thought I could easily live with the C. When I went back to the S, it just sounded more like ‘my’ sound… so it has a familiar-ness to it. The vocals are natural, clear and open and sound more like what I’m used to in my room. The C had color in the mids where the S had none.

The S digs deeper and has more details in the bass and sub bass. “Hell Yes” had little echoes within decay that I’d never heard.. I could hear the room it was recorded in, and all sorts of things in the little details. I found myself saying “I like your bass, your beat is nice.” I am really enjoying this setup.

One final comparison: the S to my broken ADL 128's. I thought these were pretty good until I got the ETAs. I mean, they're not bad but sound dry and with a weird W curve to the EQ that I'm surprised I ever liked. They're less comfortable as well. It's like the difference between mid-fi and hi-fi. The hinge is so broken... and my attempt at repairing them was not a complete success, but good enough to go back and re-listen and re-confirm. I had to hold them to head to get a good seal.

General thoughts about use:
Throughout all of this, the headphones were always comfortable. They’re light, unobtrusive, and just super easy to live with. I’ve worn some that felt like an anchor on my head… and super hot. These got a little warm but then it somehow dissipated and just felt normal.

On another note, the closed vs. semi-open design did not make a big difference to my family. They could barely hear the semi-open at my normal listening volume.. but they could hear it.. whereas the closed version they could not hear. So if you’re listening to romance novels at work, go with the C. :)

This was a 2 month journey. In the end, 1 pair of the S version ETA and an ifi DAC are the endgame I was looking for. I’m very pleased. I’m still getting used to the additional detail retrieval from the ifi. That has been a good surprise. It's not like tube love infatuation but it is nice to hear details presented musically. The ifi seems to get a little weird in the high freq area with some quick/transient sounds (like a quick tap on a cymbal).. Like maybe it's ringing on some sounds... My left is ear is more sensitive than my right... so could be happening in both. To be continued on that.. it's not often this happens and I'm still isolating the issue.

In the end..
The ETA offers the option to experiment with different cup-cushions to find a fit, seal, and imaging changes to suit your tastes with these as well.
Different cables made a difference for me.
I did not compare anything to the ninja 4.4 balanced.
I did try the single ended on the phones. I can't say what the big differences are between SE and Balanced.. I didn't listen/experiment with that much.

Overall conclusion:
If you like a very balanced, cohesive, natural sound, these are a great choice (the S or C model, just depends on what you're listening for in music). Compared to what I remember trying over the years, nothing compelled me to buy/keep headphones for any price over $200. Sennheisers I've tried were good but wide open and needed a big amp. The sound was a little colored compared to the ETAs from what I recall... maybe more lush. I did not like the 750's; way too much detail in the top. The ETA's are more balanced sounding.
These remind me of the way my 1More Quad IEM's are voiced.. but are more refined, extended and detailed. They also remind me of my main system; clear and detailed but with some love. So, these fit my house sound.

I was in touch with Tom (the T in ETA) throughout this journey and he was extremely helpful. I think Evan provided some feedback as well. ETA as a company was great to talk to and work with throughout this journey.

Photos here -> https://photos.app.goo.gl/HaFEQaEg6GS5EZ6Q8
 
Feb 23, 2023 at 6:29 PM Post #4 of 17
Since there's no Mini S thread, I'll drop a review here.

If you've been on the forums you might have heard of ETA headphones. They're far from famous but they are slowly making a name for themselves. Whatever you know about ETA, until you hear one of their creations you only know a part of the story. I've been addicted to Evan's tuning (he's the "E" in ETA) since I first heard his modded Fostex TH900 called the ESX900. I've heard most of the ETA releases and IME he has a knack for teasing out a balanced yet fun tuning from the drivers they use, and the Mini S is no different.

ETA Mini S.jpg


Currently my audio chain is comprised of various WAV, FLAC & MP3 files played from JRiver on my refurbed HP Elite Desk via USB to a Schiit Bifrost 2 into either my Pro iCAN (1st version) or ZMF Pendant (also 1st version). The Mini S is a 32ohm headphone, and the ifi was a wonderful match on low/medium gain. Interestingly where I found the Mini O was too sensitive on the the Pendant, it was only moderately noisy with Mini C. The sound out of the low Z tap was damn good. I also experimented with various DAPs, all of which could drive the Mini S without major degradation. Keep in mind that although these are very efficient headphones that pair well with a quality dongle or phone, they do scale with better equipment IME. Either way I love the fact that I can enjoy these out of modest gear without feeling like I'm missing out.

Comfort, Aesthetics and Build

I felt with each ETA I've handled that durability wouldn’t be an issue, with the exception of their original "Gen G". That headphone was designed to be user tunable and had a lot of easily replaceable parts which raised questions of longevity, at least for me. FWIW there are plenty of Gen Gs still around. With the Mini S build quality is quite solid. ETA utilizes 3D printed cups which may not look opulent, but to me they don't have a homemade vibe either. They’re still using a Sony headband, which I find to be perfectly adequate comfort wise if not aesthetically. An ETA developed and produced headband is confirmed to be in the works and this would likely dispel the last vestiges of DIY that seem to hang around their headphones. Earpads are of the snug over ear variety and posed no comfort issues in my listening. Those with larger ears may have a different experience of course. There are additional pads for rolling in a preferred sound, but I only have the stock pads and I have no desire to change the tuning.

Overall Sound

Like every other ETA headphone I've heard, I found the Mini S to be a very engaging headphone, probably the closest to my personal preference that I've yet heard from ETA. I hear a very balanced tuning from the the Mini S, with good extension on both ends and a slight bass hump that I find very pleasing and never intrusive. There's a little bump around the lower mids as well that adds a bit more clarity, after which everything sounds pretty even to me. Roll off is probably at some point past my hearing capabilities. Transients are snappy, staging is more small club than large venue and imaging is quite good.

I'll intersperse my thoughts on sound with comparative impressions with the ZMF Atrium (stock pads, solid mesh), which is the other headphone fighting for head-time these days. I solely used the ifi Pro iCAN since it is the most versatile amp on hand and has the best blackground. Given that these are different impedances (30ohm Mini S & 300ohm Atrium) I did my best to sound level by ear, and I found that medium gain was the best fit. I used the Atrium with a S/E pigtail since the Mini S is only being used S/E.

In a nutshell, the Mini S has a bit better extension on both ends, a more even midbass presentation, a touch more lower mid emphasis and livelier transients. The Atrium has a bit more of an emphasis in the midbass midbass, harder slam, more forward upper mids and a larger headstage.

-I found that Mini S has more of a sub bass emphasis. Though I never found the Atrium to be particularly lacking, direct comparison favors the mini in this case.

-Though the Atrium does have more midbass presence, it's not overdone for my tastes. I found the Mini S to be wholly satisfying with midbass representation, it's just that the Atrium has a bit more. For me it was more mood dependent than one sounding more right & wrong.

-As stated the Atrium has more forward upper mids, though Mini S in nowhere near recessed here. Mini S has that lower mid bump, but I don't find the Atrium particularly lacking here either. To my ears Atrium is a bit more prone to sibilance, but that's totally track dependent.

Treble will never be my forte again, but I can usually compensate for the most part by adding a small bump in volume for short periods of time. I found the Mini to have more extension here, though I didn't find the Atrium to be particularly rolled off.

-Overall detail retrieval would go to the Atrium, and I'm sure you're noticing a pattern here, I don't find the Mini S to be blown out of the water.

These are two very engaging headphones (my tastes obviously) and though one might outperform the other in different areas (Atrium more slam wider headstage, Mini S better extension snappier transients), I found the enjoyment to be much closer than the price delta might suggest. For my money the Mini S is where I would spend my money for a sub $500 headphone. That's why I did. If it's at all possible I'd suggest getting ears on a Mini S if you're in the market for a headphone in the $500 price range*.
(*USD, not including shipping, at the time of writing)
 
Feb 27, 2023 at 9:01 AM Post #5 of 17
Have you experimented with different cables on the model S, Jinxy? I know ETA is working on some options... and I've used the ninja cables.. but only with 4.4 balanced out. I don't have others to try in that configuration... If I ever get time, I will compare some varieties and report back... for now, I just ask around. :)
 
Feb 27, 2023 at 2:36 PM Post #7 of 17
I look at cables as the last synergistic 'touch' in the chain... It's an opportunity to augment what I like about a system.. whether it's headphones or external. So my goal is refinement and not to have a big difference. That said a small change can have a big impact on my enjoyment. :) So I'm always open to trying things.
 
Feb 27, 2023 at 3:00 PM Post #8 of 17
I look at cables as the last synergistic 'touch' in the chain... It's an opportunity to augment what I like about a system.. whether it's headphones or external. So my goal is refinement and not to have a big difference. That said a small change can have a big impact on my enjoyment. :) So I'm always open to trying things.
Cables make minor difference with ETA Closed (probably also true for Semi). Also, amp and SE/XLR make some but not major difference with ETA. It sounds good out of pretty much anything with an output.
 
Feb 27, 2023 at 3:13 PM Post #9 of 17
I look at cables as the last synergistic 'touch' in the chain... It's an opportunity to augment what I like about a system.. whether it's headphones or external. So my goal is refinement and not to have a big difference. That said a small change can have a big impact on my enjoyment. :) So I'm always open to trying things.

Cables make minor difference with ETA Closed (probably also true for Semi). Also, amp and SE/XLR make some but not major difference with ETA. It sounds good out of pretty much anything with an output.
Agreed cables are the icing on the cake so to speak. For fine tuning it can be a fun way to augment the sound, but I enjoy the Mini S so much I'm not bothered by any minor adjustments that cables make...YMMV of course (and likely will).

SE/XLR is more about getting the most of of any given amp IME than about maximizing sound from the headphone, especially the Mini S. Due to how they're designed some amps are better balanced, some better S/E, but the Mini S sounds great out of ever amp I've tried. Obviously not an exhausting list...
 
Feb 28, 2023 at 8:36 AM Post #10 of 17
I found the same as Chesebert.. These cans sound pretty good out of anything I've connected it to... but on SE I noticed a pretty good improvement cable swapping some cheap cables.... the ones ETA sent me for SE were better than the ones I bought from Amazon... just overall smoother and less nasal... When I got the ninja balanced cables, I thought, what might be even better? or a better fit? Just looking for an excuse to experiment/play around... My only gripe about the ninja cables is that they are thick and heavy. ETA told me a new lighter version was in the works so I'm looking forward to trying it when that comes out.
 
Mar 18, 2023 at 2:54 PM Post #11 of 17
I found the same as Chesebert.. These cans sound pretty good out of anything I've connected it to... but on SE I noticed a pretty good improvement cable swapping some cheap cables.... the ones ETA sent me for SE were better than the ones I bought from Amazon... just overall smoother and less nasal... When I got the ninja balanced cables, I thought, what might be even better? or a better fit? Just looking for an excuse to experiment/play around... My only gripe about the ninja cables is that they are thick and heavy. ETA told me a new lighter version was in the works so I'm looking forward to trying it when that comes out.

You can try IEM cable manufacturers such as PlusSound (USA local) or PWAudio or Eletech or Effect Audio (all in Asia) and just request a termination to dual 3.5mm for the absolute best ergonomics. I personally use the PlusSound Exo copper (or you can use other exotic materials but IME cables make far more difference in IEMs than headphones) for my Mini C
 
Mar 18, 2023 at 3:17 PM Post #12 of 17
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Mar 19, 2023 at 1:09 AM Post #13 of 17
You can try IEM cable manufacturers such as PlusSound (USA local) or PWAudio or Eletech or Effect Audio (all in Asia) and just request a termination to dual 3.5mm for the absolute best ergonomics. I personally use the PlusSound Exo copper (or you can use other exotic materials but IME cables make far more difference in IEMs than headphones) for my Mini C
Christian makes some damn good cables, I feel PlusSound is often overlooked.
 
Mar 19, 2023 at 1:25 AM Post #14 of 17
Christian makes some damn good cables, I feel PlusSound is often overlooked.

I can attest to that as well. Their signature "twist" braid is unmatched in quality and they're one of the very few that I know that braids the cable this way. Most of the manufacturers always do woven braid rather than twisted since those easier to not untangle compared to the twist braid
 
Mar 29, 2023 at 9:25 AM Post #15 of 17
Since I started this thread, thought I'd add that ETA developed a new cable and I'm now using that with these headphones. I posted about it in another ETA thread, but thought I'd put it here to be organized/thorough.

Also.. an update about my experience with the ETA mini S in general: I have given away all of my other headphones. I listen to my headphones now more frequently than I ever have. What more can I say? This experiment turned out to be better than I expected and got me back into listening to music more... which I need in my soul.

With the new cable.....
I can turn the volume up a lot higher now because it removes that little grain or glare that existed with the heavy Ninja cable... and it's not a lot.. but it's the exact right change. It's a 5% improvement type thing.. but it's like every one of those percent were put in the exact right areas to improve the overall sound. Everything is a little better but that little etch is gone. It ends up being a little sweeter but more detailed. You can hear the harmonics better so the voices and room effects are part of the performance in a more musical and clear way. It's pretty astounding.

Also, they weigh (practically) nothing and make the experience of listening to the headphones better.. because I don't have to drape a hose over me, and they're not tugging down on the headphones... which is like another percent improvement on its own. Your brain becomes un-taxed with that burden/minor annoyance... freeing you to enjoy music.

I am pretty sensitive to many things... I have a lot of sensitivity in the ~4-8,k range so my experience with this change is astounding (musically) but to some it may not be so much. But it does take these headphones into a little bit of a true hifi experience for me... and a solid step up from mid-fi.

Tom replied to me (quoted below) when I asked about them, how to buy, etc. If you don't already have a Litz braided headphone cable, this $150 investment is a 'necessary upgrade' in my opinion. :)

Note, I make nothing from ETA, I'm just a happy customer.. and want them to succeed because they have such a great product and outstanding customer service.. and not just in 2023, but outstanding for 2020 and prior.. before everything went downhill.

At the moment we are offering it.
jeremy at audiophile ninja could build more.

here are the specs for our cable

- NeoTech OCC copper cabling
- Amphenol / Neutrik amp connectors
- Gold plated headphone connectors
- Cardas silver bearing solder
- Hand built cables in the USA

It is under our accessories on our new website. https://etaheadphones.com/collections/accessories
 

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