Flagship ROHM DAC
A current-output BD34301EKV with FPGA and NDK femtosecond clocks.
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A DX320 Max in your pocket.
A flagship dongle derived from the DX320 Max, with a ROHM BD34301EKV DAC, a titanium shell and a 24-step attenuator.
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MEET THE DC
A flagship dongle derived from the DX320 Max, with a ROHM BD34301EKV DAC, a titanium shell and a 24-step attenuator.
A current-output BD34301EKV with FPGA and NDK femtosecond clocks.
A miniaturised 24-position attenuator keeps channels within ±0.1dB.
A CNC titanium shell with 4.4mm, 3.5mm and coaxial outputs.
The iBasso DC-Elite is a flagship USB DAC and headphone amplifier built with iBasso’s DX320 MAX player as its blueprint: a miniaturised DX320 MAX in a dongle. It brings the DX320 MAX’s ROHM BD34301EKV current-output DAC, its 24-position, four-section stepped attenuator, a complete player-style circuit and a titanium shell, with up to 280mW into 32Ω from a 4.4mm balanced output, PCM up to 768kHz and native DSD512. In Japan’s VGP 2024 it won the Gold Award for portable amps and DACs and the only Portable Audio Grand Award, chosen from thousands of portable audio products: the first time a Chinese hi-fi product has won it.

This is the first time a flagship current-output DAC has been used in a dongle. ROHM’s BD34301EKV, with carefully engineered circuitry around it, improves dynamic range, widens the soundstage and lifts the DC-Elite’s fidelity.

iBasso completely rethought the traditional 24-position, four-section stepped attenuator used in high-end amplifiers, shrinking it to a tenth of its usual size while keeping channel imbalance below 0.1dB. Built originally for the DX320 MAX, it avoids the bit reduction of digital volume control, so at normal listening levels into 32Ω (about 50–100mV) the DC-Elite keeps a high signal-to-noise ratio: iBasso measures 96.3dBA at 50mV. The sound may drop briefly while you turn the knob; turning it gently clockwise restores it.

Like a flagship player, the DC-Elite runs FPGA → DAC → I/V → low-pass filter → volume → amplifier, with six dual op-amps around the BD34301EKV. iBasso’s own FPGA algorithm and NDK femtosecond oscillators keep jitter exceptionally low, for minimal distortion and a clear gain in musical quality.


A high-efficiency synchronous DC-DC converter is combined with ultra-low-noise LDOs from Linear Technology, previously used only in flagship players. Noise is as low as 0.8µV, lower than many battery supplies, and the supply delivers up to 500mA, giving the DAC ample, pristine power. Despite its desktop-class DAC and full player architecture, power use is efficient: 690mW balanced and 630mW single-ended.

The shell is aerospace-grade titanium alloy, with tempered glass on the top and bottom. Titanium has the best strength-to-weight ratio of any metal, lighter than stainless steel and stronger than aluminium.

A 4.4mm Pentaconn balanced output and a 3.5mm single-ended output suit any headphones. The 3.5mm socket is also a coaxial S/PDIF output, up to 32-bit/768kHz, for an external DAC: hold the PCM volume-reduction button and the light turns white. The LED shows four states: red for standby, green for PCM, blue for DSD and white for coaxial output.


On Android, the iBasso UAC app adds four steps of PCM volume reduction and two digital filter options, along with DSD filter, PCM/DSD volume matching and S/PDIF settings.


| DAC | ROHM BD34301EKV current output · in-house FPGA · NDK femtosecond oscillators · 6 dual op-amps |
|---|---|
| 4.4mm balanced | 4.6Vrms · 280mW @ 32Ω · 70mW @ 300Ω · THD+N 0.00031% (32Ω) · SNR 121dBA · DNR 118dBA · noise 3.5µVrms (<0.9µV at normal volume) · <0.4Ω |
| 3.5mm | 2.28Vrms · 162mW @ 32Ω · THD+N 0.00056% (32Ω) · SNR 117dBA · DNR 115dBA · noise 2.4µVrms (<0.8µV at normal volume) · <0.2Ω |
| Frequency response | 10Hz–50kHz (−0.5dB) |
| Formats | PCM up to 32-bit/768kHz · native DSD64 to DSD512 · coaxial out up to 32-bit/768kHz |
| Volume | 24-position, four-section stepped attenuator (±0.1dB channel matching) |
| Build | Titanium alloy, tempered glass · 64 × 35 × 14.5mm · 60.5g |
THE FINER DETAILS
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Specifications are based on manufacturer information and may change.
The press, on the DC
A different perspective on your next listen.
02 / Expert reviewsa detailed, clean, and highly dynamic performance that I would not be surprised to hear out of higher-end DAPs
Marcus
Read reviewit is the best non-battery-powered USB DAC-AMP I've ever heard
HFN Recommended Award
Yagiz
Read reviewSelected excerpts from published reviews. Scores are each publication’s own. Follow the links for their full verdicts.
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Every UK order has a free delivery option, and orders of £50 or more qualify for free next day delivery. Order by 12 noon, Monday to Friday, for next day delivery; orders placed after 12 noon, at the weekend or on a bank holiday are dispatched on the next working day. Stock availability and destination also affect arrival — check the options shown at checkout.
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