The best thing about iBasso's DC lineup is iBasso didn't try to experiment too much with its new models. Instead, they refined the design and sound from every aspect possible.

When we look at the device’s features, material quality, and the components underlying its chassis, we can easily say that the K7 is a very competitive, price-performance-focused DAC & AMP. Especially the use of dual 4493SEQ DAC chips and dual THX 788+ amp modules is almost miraculous at this price point. I am confident that the K7 will further cement FiiO’s place in the desktop market. After making a big mark on the premium level with the K9 Pro ESS, FiiO ensured that they won’t be leaving the budget market for the taking.

The hurdles you need to clear are considerable – this is an expensive device, after all, and far from the most portable digital audio players around. But if you have the wherewithal (and a sturdy bag in which to carry it), the FiiO M17 has an awful lot to recommend it. In short, there is more than one brand that can lead you to part with a lot of money for an exquisite (portable-ish) digital audio experience.