The new DX260 features the Cirrus Logic flagship DAC, the CS43198. The CS43198 features excellent dynamic range, outstanding resolution of micro details, and an impressively low noise floor, adding up to exceptional performance.

The Octa DAC Chip Matrix with iBasso's implementation guarantees both superb sound quality and DAP leading measurements. The DX260 achieves a THD+N of -123dB, the best among portable players as of 2023. This groundbreaking achievement sets a new standard in the industry.

DX240 takes advantage of the multi-DAC architecture to achieve extraordinary results.

As the audio system controller, the DX260's FPGA chip directly requests audio data from the SoC and plays a major role in signal reproduction and maintaining signal integrity. It synchronizes and generates all audio clocks utilizing two NDK femtosecond oscillators to achieve a fully synchronized single clock source. The FPGA-Master 2.0 also achieves picosecond-level precise control governing the DAC clock and FIR filter reconstruction.

Thanks to the new algorithm of FPGA-MASTER2.0, the potential of the CS43198 can be further realised.

Synchronous parallel output mode: this reduces "discrete distortion" between DACs to improve overall performance.

FIR 2x mode, FIR 4x mode: With FPGA-MASTER 2.0, picosecond-level precise control and adjustment of the DAC clock and data is achieved, making each DAC data stream independently adjustable. Through the "delay parallel" of 4 DACs, the DACs form a hardware analog FIR filter, which averages the differences between multiple DACs, reducing distortion and effectively improving sound details and realism.

The DX260 comes with the latest Android 11 system, allowing you to easily install streaming APPs for a seamless Android experience. The DX260 efficiently bypasses the SRC at the system level. Whether it's Mango Player or a third-party streaming APP, you can take advantage of the system-level "Non-SRC" feature giving you the highest quality sound from the recording.

The DX260 features the Mango OS, a Linux-based audio system that has been meticulously designed for exceptional audio playback. iBasso has continually improved and optimised Mango OS' underlying driver algorithms, focusing on audio playback. This pure sound system has no WiFi or Bluetooth interference, lower EMI, and a purer listening experience.

Introducing iBasso's new ID design, complete with the return of volume control guards and a more industrial look.

The back cover is easily removable with total battery access making replacement of  the battery very convenient.