Every couple years, iBasso takes their current flagship player, and creates a limited edition “MAX” version that’s essentially their ultimate vision of the player. Typically while these MAX players enhance the audio architecture of the player, they’re more barebones and not as user friendly as the typical iBasso players. DX340 MAX TI ($3699) changes the game and aims to deliver both highly refined sound and an improved user experience. Can iBasso really deliver the best of both worlds?
Build and Design
While there are a number of refinements here, DX340 MAX is a massive player, and pushes the limits of “portable.” Compared to past versions though, DX340 MAX adds more visually pleasing contours, and – more importantly – improves the screen and eliminates the large bezel found on previous versions, replacing it with screen real estate. The volume control has also been redesigned with a system similar to the brands D17 Atheris DAC, featuring separate analog and digital volume control, which allows for both the sonic benefits of a stepped attenuator, and the seamless fine tuning of more typical digital volume control systems. DX340 MAX also features separate analog and digital batteries, with separate charging for each.
In terms of the total package, DX340 MAX’s packaging feels as heavy duty as the device, and iBasso includes screen protectors, a cleaning cloth, a leather case, and the rest of their typical flagship package, with a USB-C charge cable, the 12V DC power adapter (for charging the analog battery), miniCoax to standard coax interconnect, and 4.4mm burn-in cable. To go along with those cables DX340 MAX features Audio Input and Output via USB-C or Digital Coax, along with 3.5mm and 4.4mm headphone outputs, and a separate 4.4mm Line Out jack.
Using DX340MAX TI
If you’ve used a recent iBasso player, or just about any other modern Android-based DAP, DX340 MAX should feel pretty familiar to you. It uses the Snapdragon 665 SoC, which is pretty common these days for high-end DAPs (even if it isn’t exactly a high-end chip at this point), and offers generally solid system and UI performance. In addition to the standard Android interface, you can boot into iBasso’s MangoOS, which provides access to your files and a player, with no other apps or distractions.
iBasso provides a small number of options for adjusting the sound, with control for Gain as well as DAC volume and DAC harmonic options. When you have the 12V adapter plugged in, you also get access to an enhanced desktop mode and more power. The Harmonic setting is generally a subtle adjustment, but it can give the sense of brighter or warmest tonality depending on the setting. The Even and Natural settings offer the warmest, smoothest sound, while Odd is the most aggressive in the upper end.
The battery life on DX340 MAX TI is excellent – offering some of the best battery performance I’ve seen in a high-end DAP. I’ve personally achieved better than 15 hours of listening time, and I wouldn’t be surprised if under ideal conditions (no WiFi, sensitive IEMs, low gain, etc.) you couldn’t get closer to 20. Of course, you do need to manage two separate batteries with separate chargers, but the combination of sonic fidelity and long life is worth the trouble.
I’m not sure how everyone will end up using it, but the dual volume control option feels more like an “either/or” design than something that you’ll end up using as a combination. Personally, I turn the digital volume up to max, and then set the volume with the stepped attenuator. I set it a little loud, so that I can turn down the digital volume one or two clicks if I need to do for fine tuning. Alternatively you could turn the stepped knob all the way up, and just ignore it forever. There’s a technical argument for relying fully on the analog volume control, but the digital option is smoother and avoids the small interruptions to the music that the stepped design can cause.
Sound
Speaking of the music, the most important thing about DX340 MAX isn’t the build, design, or gadgetry, but how it sounds when you’re listening to music. DX340 MAX delivers probably the best version of iBasso’s classic reference sound that I’ve heard yet. The playback is impeccably detailed, accurate, and dynamic. Compared to past generations of MAX players, DX340 MAX maintains the clean, incisive technical performance, but hits with stronger weight and dynamics that adds a sense of musicality without compromising on accuracy.
While aspects of the musicality are improved over previous generations, DX340 MAX is not the device for you if you’re looking for a warm, lush, musical sound. Even with the Natural Harmonic option, this is still very much a reference device, so it’s going to give you exactly what’s there on the recording without enhancing or expanding anything. The soundstage and imaging are excellent, with a lifelike, “in-the-room” feeling, but other players with tubes or slightly more colored tunings will provide a greater sense of body and weight, and perhaps a stage that’s expanded a little further.
The excellent performance and tuning allows DX340 MAX to pair well with just about any headphones or IEMs. The design of the internal signal chain offers a pitch black background with sensitive IEMs, but there’s enough power to forget that this is a portable device and pair it with any number of high-end planars. Plugged in the 12V DC power supply, you just might have enough juice for some of the hardest to drive planar magnetic headphones.
Comparison: Astell&Kern SP4000, Cayin N8iii
If you’re shopping in flagship territory, you might be looking at devices from iBasso’s perennial competitors like the Astell&Kern SP4000 ($4290) and the Cayin N8iii ($3999.) All three offer unique sounds and experiences that cater to different tastes in the high-end market, but does DX340 MAX really compete in this class?
In terms of the build and design, there are really two different elements to talk about: the craftsmanship and perceived quality, and the actual usability of the design. SP4000’s materials and build are absolutely on another level, with a physical build that exceeds everything else out there, but it’s also very heavy and despite being the smallest of the three, it can feel very unwieldy. Cayin N8iii balances size and weight pretty well, and has a sense of a premium build, without going to the extremes in material design that A&K does. DX340 MAX doesn’t quite hold up in terms of fit and finish, though the general build and design are strong.
The OS features and usability are another factor here, and while Astell&Kern has made massive progress on improving their user experience, and still provides the best out of the box player, I prefer the interface and experience on DX340 MAX and N8iii for everything else. As a smooth unified experience, A&K remains the best if you’re only listening to your collection of downloaded music, while Cayin and iBasso provide a stronger experience for those using streaming apps.
In terms of sound, it’s honestly more about a spectrum of preferences than one being the absolute, unequivocal best. SP4000 and DX340 MAX have a slight edge over N8iii in terms of pure sound quality, but also lack the range of sound customization that N8iii provides with its tube and solid state mode options. Between SP4000 and DX340 MAX, SP4000 has a fullness and weight to the sound that I really enjoy, but DX340 MAX offers a level of crisp technical detail that might even exceed SP4000’s own highly impressive resolution. While other aspects might be more mixed, in terms of pure sound quality, DX340 MAX is absolutely at the top of the pile in terms of pure detail, accuracy, and sonic performance.
The Bottom Line
DX340 MAX feel like the start of a new chapter for iBasso. Previous MAX players were designed to deliver the best possible audio with no compromises and sacrificed user experience to achieve their sonic goals. DX340 MAX isn’t so much the best of both worlds – it’s still a player intended to maximize audio fidelity above all else – but it manages to improve on the user experience, demonstrating that you achieve peak audio performance without completely ignoring user experience. On sound alone, DX340 MAX would be the best player in the MAX series to date, but by providing a stronger overall experience, they’ve raised the bar and delivered an all-around masterpiece.






