Both are portable players, $949 against $1599. This page puts them side by side on the only three things a maker can be held to — power, output impedance and noise — and then asks the question that actually matters: which headphones do they treat differently?
The iBasso DX260 MK2 reaches 100 dB on 566 of the 567 models here, the iBasso DX320 on 565.
| Specification | iBasso DX260 MK2 | iBasso DX320 |
|---|---|---|
| Power into 32Ω | 262 mW | 380 mW |
| Power into 150Ω | 56 mW | 81 mW |
| Power into 300Ω | 28 mW | 40 mW |
| Power into 600Ω | 14 mW | 20 mW |
| Output impedance | 0.6 Ω | 0.34 Ω |
| Output noise | 1.0 µV | not published |
| Price | $949 | $1599 |
| Headphones it reaches 100 dB on out of 567 | 566 | 565 |
A figure marked not published is missing from the maker’s own material, which is not the same as being good or bad. Where one of these two publishes a number and the other does not, the comparison on that axis cannot be made at all — and saying so is more useful than guessing.
| Load | iBasso DX260 MK2 | iBasso DX320 |
|---|---|---|
| 32 Ω | Derived | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Derived | Published |
| 600 Ω | Derived | Derived |
Only one of these two columns starts from a power rating. iBasso DX320 publishes one at 32 Ω and at 300 Ω; iBasso DX260 MK2 publishes none at any of these four loads, so its column is worked out from power it published at other loads. Both are arithmetic on a maker’s own figures rather than guesses, and the method used for the iBasso DX260 MK2 understates rather than flatters — but at 32 Ω and at 300 Ω are the only loads here at which its maker can be held to a figure.
What each of these labels means, and why a derived figure is still worth printing, is set out in how this data was built.
1 headphone reaches 100 dB on the iBasso DX260 MK2 but not on the iBasso DX320 — Moondrop PARA.
1 headphone is left alone by the iBasso DX320 under the one-eighth rule but coloured by the iBasso DX260 MK2 (Symphonium Titan).
565 of the 567 models here reach 100 dB on both. That is a power count and nothing more; whether either source suits a given headphone also depends on the two lines above.
The counts above say how many models the two treat differently. This says by how much. The same 8 headphones appear on every page of this kind, ordered from the easiest to drive to the hardest, so a row can be read across pages as well as across columns. Headroom is at a 100 dB SPL peak.
The widest gap on the list is the Campfire Audio Andromeda 2020: iBasso DX260 MK2 has +19 dB of headroom there against +14 dB. 4 dB is about 2.8 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for iBasso DX320 because that maker publishes no output noise figure. That is a gap in the specification, not a quiet amplifier, and it is left blank here rather than filled with a plausible number.
| Headphone | Impedance | Needs | iBasso DX260 MK2 headroom | iBasso DX320 headroom | iBasso DX260 MK2 hiss | iBasso DX320 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB | +34 dB | 14 dB | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB | +14 dB | -6 dB | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +23 dB | -7 dB | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +17 dB | +19 dB | -12 dB | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +16 dB | +16 dB | -13 dB | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | +12 dB | -19 dB | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +6 dB | +8 dB | -23 dB | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +4 dB | +6 dB | -25 dB | not published |
The iBasso DX320 costs $650 more than the iBasso DX260 MK2. Out of the 567 models here, that difference buys 1 more model left alone under the one-eighth rule.
It does not run one way only: the cheaper iBasso DX260 MK2 drives one model to 100 dB that the iBasso DX320 does not, which is the part worth checking against your own headphones before paying the difference.
Everything in this paragraph counts only figures the two makers published. An advantage on an axis one of them leaves blank cannot be counted, and is not counted — how often that happens is its own page.
Each has a page of its own with every power figure traced to what the maker published and a full headphone list: iBasso DX260 MK2 and iBasso DX320. Or put either against your own headphones in the source comparison tool.