Today I went to Jaben in Singapore to look for new DT770 headband cushions for my aging HD580. While I was there I took the opportunity to audition the AK100 for about 20 minutes. I listened mostly to Sugur Ros as well as some random female jazz vocals at 24bit audio quality and FLAC lossless, respectively. The cans I was using were a pair of woody-modified MS-1s with a silver cable upgrade and bowl ear cushions.
For the 20 minutes I listened to the AK100 I found it to be a great source player. Quite transparent and neutral straight from the headphone jack. I would need a longer audition as well as a few more headphones and a DX100 to compare, but so far it sounded much better then my iPod Classic with a similar setup. Very pleasant overall.
Build-wise the unit is impeccable. Brushed metal on the face and what I think is glass on the back, similar to the iPhone 4/4s. USB, headphone and line out/optical plugs were open with no option of covering them, but the dual SD card slots had a sliding door which looked to be adequately robust. The 3 buttons on the side were a bit small but suited the ratio of the player well. UI and touchscreen were responsive and quite nice to use. The only cravat I have is the volume knob. It was nice to use but seemed to be the weak link in the industrial design. It had good resistance and volume transition was nice and smooth, but I imagine it would be the first thing I would snap off if I used the player in rough environments. Besides this, as an object it truly is a thing of beauty. If the DX100 was a Hummer, the AK100 would be a Mercedes Benz.
As a digital transport I think it would be absolutely lovely. For anyone who has an iRiver iHP1xx in the center of their setup like I do, this would be the upgrade they are waiting for. As a standalone player I would need more time to critically listen, but to tell you the truth I almost pulled the trigger and had to think of all the other things I could do with $860sg (travel, xmas presents for family and friends, lots of ice cream, etc.) just to resist. If I can't push away the urge to upgrade, I will audition it again against a DX100 but like I said, as a transport to replace an iRiver iHP1xx I am seriously lusting after getting the first taste.