Sound Analysis.

I analyzed Elite sound with Aroma Jewel while playing a variety of my favorite test tracks, such as Agnes Obel “The curse”, Sandro Cavazza “So much better” (Avicii remix), C-Bool “Never go away”, Ed Sheeran “Shape of you”, Alan Walker “Darkside”, Galantis “Hunter”, Iggy Azalea “Black widow”, Indila “Boite en argent”, Dua Lipa “Love again”, Counting Crows “Big yellow taxi”, David Elias “Vision of her”, and Michael Jackson “Dirty Diana”. As recommended by manufacturer, I kept Elite on burn in for 100hrs using iBasso’s own burn-in cable (included with DAPs) before I started sound analysis.

I prefer to describe any source sound based on the comparison to other sources and pair ups with different IEMs/headphones since the source by itself doesn’t have a “sound”. What we hear is how it sounds through connected IEMs/headphones or the difference in sound relative to other sources using the same pair of IEMs/headphones. As a result, this section of the review usually has a shorter summary of what I find in the Pair up and Comparison sections. And as the usual disclaimer, this is my subjective opinion, describing how and what I hear.

Overall, Elite has a balanced, neutral-reference sound tuning with a clean, natural tonality. The focus of the tuning here is on transparency without too much coloring, just a pure transparent sound tonality with lots of clarity and natural revealing details. Some might find this close to how I described DX320Max Ti, and I will cover that comparison further down, but 320Max has a reference quality tuning with more revealing micro-detailed performance, while Elite has a more balanced tuning with less aggressive and more precise mid-bass punch and smoother treble response with a natural and effortless presentation of the sound. This type of tuning worked great during my extended non-fatigue listening sessions in pair up with many IEMs.

From a perspective of a technical performance, Elite probably has one of the biggest and the most expanded soundstages with a holographic imaging I heard from any usb-dac dongle, rivaling even some upper-end DAPs. It also has expanded vertical dynamics, making some other sources sound compressed in comparison. Furthermore, it has a black, pitch-black background, where I hardly noticed a noise floor, not even a faint hissing with the sensitive IEMs, despite this being a dongle which draws its power from a “noisy” smartphone.

3.5mm (SE) vs 4.4mm (BAL)

The tonality and the sound signature are nearly identical. There is a difference in soundstage expansion with BAL output being a little bit wider relative to SE. Also, BAL has a higher output power, so while using the same pair of IEMs I had to adjust the volume going between these ports by a few clicks. Otherwise, performance is very similar.

Digital Filters comparison

Digital filters are part of the DAC (ROHM) design, and Elite offers you 2 choices. Not as many as other DACs, but you do have a choice accessible from iBasso UAC app. Based on what I’m hearing:

D1 filter (sharp roll-off) vs D2 filter (slow roll-off) – these are not too far off, and you really need to take your time and listen very close to hear the difference. But to my ears, D2 has a bit of a fuller sound with a longer decay of notes. Maybe it’s a placebo effect of knowing it is “slow” vs “fast”, but it did sound like it added a bit of weight to the notes. I preferred D1 filter setting since it sharpened the details and yielded faster transient response of the notes, but this is purely up to a personal preference. Again, you have a choice, pick whichever sounds better to you with your IEMs/headphones.

Coax out

Tested with iFi micro iDSD BL. I used the iBasso 3.5mm/coax cable provided with many of their DAPs to get the connection going, and it worked right away, without a problem. As expected, I found the volume of Elite to be fixed, with the output volume adjustable only while using micro iDSD. The sound has a typical smooth natural tonality I’m used to with iFi micro iDSD BL dac/amp. Actually, the coax output sound was no different using 320Max.

Pair up.

In this section of my review, I will go over how various earphones and headphones pair up and sound with Elite. In each pair up I noted the analog volume (# o’clock) setting. For the reference, volume dial of Elite goes from 7 o’clock (the lowest) to about 5:30 o’clock (the highest). Also, every test was done from balanced output, with digital volume on my Galaxy S22 set to 85, and digital filter on Elite set to D1. These are short analysis notes to give you the basic idea of what to expect. Also, I used the same headphones and IEMs as I did in my DX320Max Ti (320Max) comparison, thus decided to add comparison notes for Elite vs 320Max.

Pair up with Headphones.

Audio-Technica ATH-R70x (vol 3 o’clock) – R70x are open back 470ohm headphones and they do need to be pushed harder to drive them to their full potential which Elite did without hesitation and still with plenty of headroom. The soundstage is very open and 3D holographic, unlike 320Max which was rather mid-centered. Overall, tonality is very natural, clear, and transparent. Sub-bass is deep and textured, a bit rare to hear it in R70x, mid-bass is relaxed, with slightly longer decay but still well controlled (320Max bass had a bit more punch). Mids/vocals are very transparent (not much coloring, just a bit of warmth), detailed, and still sound quite natural to my ears. In some pair ups R70x vocals can get warm, but not here. Treble is clear, natural, a little bit of sparkle and decent extension (320Max had airier sparkle).

MEZE Audio Empyrean (vol 1 o’clock) – another pair of open back, and these planar magnetic headphones do sound very open with 3D holographic imaging, similar to 320Max. The sound sig is balanced, slightly laidback, and very clean and clear (320Max was a bit faster). I hear a deeper sub-bass rumble with a little extra weight, and a more relaxed mid-bass punch. The overall bass is just north of neutral, not as elevated, similar to 320Max though Max had a tighter punch. Mids/vocals have a natural, detailed, transparent tonality with just a bit of thickness in lower mids to give them extra soulful texture. Treble is smooth and detailed. Very consistent with other pair ups, 320Max had more punch in the bass and more sparkle in the treble.

Beyerdynamic T5p 2nd (vol 1 o’clock) – despite these being closed back, soundstage was very open and exceptionally wide. The sound is very clear, with tonality being clean and detailed. Bass has a deep textured rumble with extra weight, and mid-bass has a softer yet still quite an articulate punch (and as you can guess, 320Max had a faster mid-bass punch). Mids/vocals are natural, transparent, and very clear and detailed in upper mids. The treble is clear and airy (less crisp than with 320Max), doesn’t sound harsh, and has a decent extension. In this pair up, again, I felt like mids very shining while being less colored. In many other pair ups T5p 2nd end up having a brighter treble and more neutral sub-bass, while here it was driven very well. Speed of the mid-bass and extra sparkle in treble was the main difference with 320Max.

Pair up with IEMs.

Aroma Jewel w/FT (vol 11 o’clock) – The soundstage is super wide open and expanded in all 3 directions with holographic imaging. Sound signature is balanced as well, and tonality is neutral, natural, with a natural-revealing presentation of the sound in upper mids. Bass goes deep, with a textured sub-bass rumble and punchy mid-bass; the bass is very articulate, almost BA like but with a texture of DD. Lower mids are neutral which gives upper mids more transparency, less coloring, making them more revealing but in a natural way. Treble is clear and detailed, not splashy, or harsh. Treble has a decent extension. 320Max pair up had a bit more punch in mid-bass, a little brighter (more micro-detailed) upper mids and crisper treble.

EE Odin (vol 10 o’clock) – Right away I can appreciate a pitch-black background with zero hissing. The soundstage here is huge, and so does the expanded imaging, being on 3D level. Bass is actually pretty good, goes deep with a nice rumble, though not as much weight while mid-bass has a nice tight punch. Mids are leaner, more revealing, still nicely layered, and micro-detailed, a little brighter but not harsh. Treble is crisp, clear, detailed, more revealing, and yet, still well controlled and without any sign of splashiness. The overall sound is leaner and more revealing in tonality, missing some body. But in this pair up, I actually preferred Odin with Elite over 320Max because of a more natural treble extension.

UM Mentor Multiverse (vol 11 o’clock) – The soundstage was wide and 3D holographic, even wider than with 320Max. In this pair up I hear a natural and slightly more revealing tonality with a balanced W-shaped sound sig. The bass is more neutral, relaxed, good extension down to sub-bass rumble, but it was less elevated, giving a bit more power to mid-bass punch. Overall, bass is more neutral and less aggressive. Lower mids also have a more neutral body which brings more attention to the upper mids, the star of this pair up. Upper mids/vocals are clean, clear, detailed, layered, and still sound natural. Treble is clear and detailed as well, not too bright, perfectly balanced which gives mids the extra boost in retrieval of details and scale up of the resolution. It is still W-shaped tuned sound but leaning toward being slightly more mid-centric. With an exception of the soundstage where Elite actually had an upper hand, the rest sounds very similar to 320Max, maybe with Elite just taking a tiny edge off brightness from the top in comparison to 320Max.

FiR Audio RN6 (vol 10 o’clock) – A huge holographic soundstage expansion. A more W-shaped balanced sound sig with a powerful speaker like analog bass, thanks to RN6 kinetic bass drivers. Bass here sounds similar to 320Max. Then, you have natural, detailed mids/vocals which are perfectly balanced with lows and high. There is plenty of body in lower mids but they don’t sound muddy or thick, and upper mids are smooth and detailed, just slightly pulled back in presentation. The treble is clear, detailed, and extended, less crips than with 320Max. In general, RN6 is more balanced than its u-shaped XE6 brother, but still, in some pair ups a bass can overpower the mids even with red or black atom modules. Here, while I still consider the tuning to be balanced, the bass was pushing a bit forward with extra weight. 320Max had a less coloring pair up while Elite gives RN6 a warmer and smoother presentation.

Campfire Audio Solaris 2020 (vol 9 o’clock) – Since this is Campfire Audio iem, the first question: does it hiss? The background was black, actually pitch black, and I didn’t detect any hissing at all. The soundstage is big, with an overall sound being holographic and quite expanded, but in this pair up I noticed more depth than width. Also, the sound sig is balanced, while the tonality is more neutral, natural, not too much coloring. With 320Max this pair up sounded brighter and more transparent. Bass has a good sub-bass rumble with a softer well controlled punch, though the weight of the bass is not as elevated. 320Max had a tighter punch. But it is for sure above neutral and unmistakably DD quality. Mids are clear, detailed, and have a natural tonality. I didn’t hear any sibilance in lower treble as you can get in some other pair ups with Solaris. The treble is still moderately crisp, sparkly, and not too elevated or fatigue. The pair up with Elite was more natural while with 320Max was brighter and more revealing up top.

iBasso IT07 (vol 10 o’clock) – I’m always curious about iBasso pair-up synergy with their own flagship IEMs, and usually save this test for last. In pair up with IT07 I hear a holographic soundstage with a 3D imaging. The tuning is very balanced, typical of W-shaped sound sig. I also hear a deep analog dynamic bass impact with a textured elevated sub-bass. Bass is slightly elevated but done in a tasteful way. The mid-range has a fuller body lower mids which add more natural texture to the upper mids/vocals; upper mids are organic, detailed, with a touch of natural smoothness. The treble also has a natural smooth sparkle, not too bright or too energetic, but still enough to give upper mids a good level of detail retrieval. The sound is very natural, detailed, on a smoother side and with a great analog bass punch. The pair up with Elite was a bit smoother with some natural coloration in comparison to 320Max, but it still works very well here. Not even sure which one I prefer more.

Comparison.

In this test, I was using Jewel and MM, from a balanced output, volume matched in every comparison. These are quick notes to give you an idea of what to expect.

DC Elite vs DC06 Pro – From a technical perspective, Elite has blacker background, slightly better vertical expansion of dynamics, and bigger soundstage width. From a sound tuning perspective, I hear Elite with a bit less coloring in mids, while bass is similar and treble has just a little more sparkle in DC06 Pro. It’s all part of the expected “evolution” in sound performance where DC06 Pro is a step above DC06 (and this one sound more compressed and narrower in soundstage when compared to Pro). But in terms of the tonality, when comparing DC06 Pro and Elite, I hear DC06 Pro to be more revealing in upper mids/treble while Elite is more transparent and natural, especially when focusing on vocals.

DC Elite vs L&P W4 – From a technical perspective, I hear Elite to have bigger soundstage width and more holographic imaging. Both have a very similar black background with expanded vertical dynamics of the sound. From the tuning perspective, both have a little more transparency in mids/vocals, though W4 mids and treble are just a touch smoother in comparison to Elite.

DC Elite vs Cayin RU7 – From a technical perspective, Elite has bigger soundstage width, while both have a similar holographic imaging and similar vertical dynamics expansion. From a sound tuning perspective, RU7 bass has a bit more weight and punch, mids have a little more body, but the tonality and presentation of treble are similar. In comparison, Elite has more transparency in mids which give them the edge in retrieval of details.

DC Elite vs DX320Max Ti – iBasso calls Elite their miniaturized version of 320Max, and many have been asking me for the comparison (regardless of $3k price difference). I already covered many details in my Pair Up section of the review. But aside from DX320Max Ti being a standalone open Android DAP and DC Elite being just a dongle, to summarize the sound performance difference: 320Max has more weight and depth in bass and a tighter mid-bass punch. Also, while using the same headphones and earphones, I hear more revealing upper mids and noticeable crisper treble in 320Max while Elite sounds smoother in comparison.

Conclusion.

Following the footsteps of their Max DAP series, it’s clear that DC Elite went along the same route, aiming at the best sound quality performance regardless of the price. As a result, when you take into consideration a premium ROHM DAC, custom analog volume stepped attenuator, Titanium alloy chassis, and other audiophile quality power and analog components, it will add up to a premium price tag. At this level, you have to consider the law of diminishing returns, just like with many TOTL flagship DAPs. I was asked by a few people about the DC Elite price ($449) and if I can justify it. I can’t speak for manufacturer, but to me the cost of components and materials alone should justify it when comparing to other cheaper dongles. And if you are a fan of iBasso products and looking for the best price/performance ratio, perhaps DC04 Pro or DC06 Pro should be on your radar.

In my testing I found DC Elite to have not only luxurious solid looks and impressive design under the hood, but also a high-end sound performance on the level I would expect from upper end DAPs if you are looking for a well-balanced, neutral-reference sound tuning with a clear detailed tonality and not too much coloring. With the focus on transparency and natural details, it paired up well with most of my IEMs and headphones, and also exhibited excellent technical performance with pitch black background, expanded dynamics, and a huge holographic soundstage. All that had a noticeable effect on scaling up the sound performance of my IEMs.

I hope iBasso will continue with Elite series as their equivalent of Max series. I’m also glad they put more effort into the app development to access and to change internal settings, keeping chassis simple and solid without the need for a display. I’m curious to see where they will go from here, but in my opinion I think iBasso stepped it up (no pun intended) in this latest release and their usb-dac dongle deserves its Elite name and status!