The iBasso DX260 MK2 is a portable player at $949. It delivers 262 mW into 32Ω and 28 mW into 300Ω, which ranks it 143 of 280 for raw power among the sources in this database.
Measured at 100 dB SPL it has comfortable headroom on 551 of the 567 dynamic and planar headphones catalogued here, enough but not generous on 15 and not enough power for 1. Power is published at 16Ω; the rest of the table is derived from those figures.
The manufacturer publishes 525 mW into 16Ω. Everything else in the table above is worked out from those figures, and this table says which is which.
The balanced output is rated separately: 1.0 W into 32Ω through the 4.4mm jack.
Derivation holds output voltage steady between and beyond the published loads rather than output power, because that is what an amplifier actually does. The full method is written up here.
Source: ibasso.com, ibasso.com.
| Load | Power | Status | How it was arrived at |
|---|---|---|---|
| 16 Ω | 525 mW | Published | the manufacturer publishes this figure at this exact load |
| 32 Ω | 262 mW | Derived | beyond the published loads, holding output voltage constant — which understates rather than flatters |
| 150 Ω | 56 mW | Derived | beyond the published loads, holding output voltage constant — which understates rather than flatters |
| 300 Ω | 28 mW | Derived | beyond the published loads, holding output voltage constant — which understates rather than flatters |
| 600 Ω | 14 mW | Derived | beyond the published loads, holding output voltage constant — which understates rather than flatters |
Ordered from easiest to hardest to drive. Headroom is measured at 100 dB SPL, which is louder than almost anyone listens — a small negative number means the source still plays loud, just without reserve for peaks.
These figures come from each manufacturer's own sensitivity rating. A handful of planars — the HiFiMAN Susvara and the Abyss AB-1266 in particular — are widely reported to need far more than their published sensitivity implies, so treat a bare pass on those as optimistic rather than settled.
| Headphone | Impedance | Sensitivity | Needs | Headroom | Verdict |
|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 114.0 dB/mW | 0.04 mW | +39 dB | Comfortable audible hiss |
| 64 Audio U12t | 12.6 Ω | 108.0 dB/mW | 0.16 mW | +34 dB | Comfortable faint hiss |
| Shure SE215 | 17 Ω | 107.0 dB/mW | 0.20 mW | +34 dB | Comfortable faint hiss |
| Moondrop Aria | 32 Ω | 107.1 dB/mW | 0.19 mW | +31 dB | Comfortable faint hiss |
| Audeze LCD-X 2021 | 20 Ω | 103.0 dB/mW | 0.50 mW | +29 dB | Comfortable |
| Truthear Hexa | 20.5 Ω | 103.1 dB/mW | 0.49 mW | +29 dB | Comfortable |
| Sennheiser IE 200 | 18 Ω | 101.6 dB/mW | 0.69 mW | +28 dB | Comfortable |
| Sony MDR-7506 | 63 Ω | 106.0 dB/mW | 0.25 mW | +27 dB | Comfortable |
| Meze 99 Classics | 32 Ω | 103.0 dB/mW | 0.50 mW | +27 dB | Comfortable |
| Focal Clear MG | 55 Ω | 104.0 dB/mW | 0.40 mW | +26 dB | Comfortable |
| Philips SHP9500 | 32 Ω | 101.0 dB | 0.79 mW | +25 dB | Comfortable |
| Focal Utopia | 80 Ω | 104.0 dB/mW | 0.40 mW | +24 dB | Comfortable |
| Meze Empyrean | 32 Ω | 100.0 dB | 1.0 mW | +24 dB | Comfortable |
| Campfire Audio Andromeda 2020 | 9 Ω | 94.0 dB | 4.0 mW | +19 dB | Comfortable |
| Etymotic ER2SE | 15 Ω | 96.0 dB/mW | 2.5 mW | +23 dB | Comfortable |
| AKG K371 | 32 Ω | 99.1 dB/mW | 1.2 mW | +23 dB | Comfortable |
| Audio-Technica ATH-M50X | 38 Ω | 99.0 dB/mW | 1.3 mW | +22 dB | Comfortable |
| Beyerdynamic DT 900 Pro X | 48 Ω | 100.0 dB/mW | 1.0 mW | +22 dB | Comfortable |
| Audeze LCD-2 Classic | 70 Ω | 101.0 dB/mW | 0.79 mW | +22 dB | Comfortable |
| Grado SR80x | 38 Ω | 98.0 dB/mW | 1.6 mW | +21 dB | Comfortable |
| Sennheiser HD 560S | 120 Ω | 100.8 dB/mW | 0.83 mW | +19 dB | Comfortable |
| HiFiMAN Edition XS | 18 Ω | 92.0 dB | 6.3 mW | +19 dB | Comfortable |
| HiFiMAN Arya Stealth | 32 Ω | 94.0 dB | 4.0 mW | +18 dB | Comfortable |
| Dan Clark Audio AEON 2 Closed | 13 Ω | 90.0 dB/mW | 10 mW | +16 dB | Comfortable |
| Audeze LCD-5 | 14 Ω | 90.0 dB/mW | 10 mW | +17 dB | Comfortable |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 102.0 dB/mW | 0.63 mW | +17 dB | Comfortable |
| HiFiMAN HE400se | 25 Ω | 91.0 dB | 7.9 mW | +16 dB | Comfortable |
| HiFiMAN Sundara | 32 Ω | 92.0 dB | 6.3 mW | +16 dB | Comfortable |
| Dan Clark Audio Stealth | 23 Ω | 90.0 dB/mW | 10 mW | +16 dB | Comfortable |
| Fostex T50RP MK3 | 50 Ω | 92.0 dB/mW | 6.3 mW | +14 dB | Comfortable |
| AKG K702 | 62 Ω | 92.9 dB/mW | 5.1 mW | +14 dB | Comfortable |
| ZMF Verite Closed | 300 Ω | 99.0 dB/mW | 1.3 mW | +13 dB | Comfortable |
| Sennheiser HD 650 | 300 Ω | 97.8 dB/mW | 1.7 mW | +12 dB | Comfortable |
| Sennheiser HD 800S | 300 Ω | 96.8 dB/mW | 2.1 mW | +11 dB | Comfortable |
| Beyerdynamic DT 770 Pro (250Ω) | 250 Ω | 96.0 dB | 2.5 mW | +11 dB | Comfortable |
| Audio-Technica ATH-R70X | 470 Ω | 98.0 dB/mW | 1.6 mW | +11 dB | Comfortable |
| ZMF Atrium | 300 Ω | 96.0 dB/mW | 2.5 mW | +10 dB | Comfortable |
| Abyss AB-1266 Phi TC | 50 Ω | 88.0 dB/mW | 16 mW | +10 dB | Comfortable |
| Sennheiser HD 600 | 300 Ω | 91.8 dB/mW | 6.6 mW | +6 dB | Enough |
| HiFiMAN Susvara | 60 Ω | 83.0 dB | 50 mW | +4 dB | Enough |
At 1.0 µV of output noise, here is where that noise lands in the five most revealing in-ears in the database.
This one hisses. With the most sensitive in-ears in the database its own noise lands around 21 dB SPL, which you will hear between tracks and in quiet passages.
| In-ear | Impedance | Sensitivity | Hiss level |
|---|---|---|---|
| Simgot EA500 | 16 Ω | 141.0 dB/V | 21 dB SPL |
| Tanchjim EA FORCE | 17 Ω | 137.7 dB/V | 18 dB SPL |
| Shure SE846 | 9 Ω | 134.5 dB/V | 14 dB SPL |
| Campfire Audio Clara | 13.3 Ω | 134.1 dB/V | 14 dB SPL |
| 64 Audio Fourte | 10 Ω | 134.0 dB/V | 14 dB SPL |
At 0.6Ω output impedance, the one-eighth rule says this source suits headphones of 4.8Ω and above. 1 of the 567 models here falls below that. The one model below that line is the Symphonium Titan, and the mismatch tilts the frequency response audibly rather than subtly.
The rule is a rule of thumb, not physics: a source impedance below one eighth of the headphone's keeps the interaction under about 1 dB. The checker works it out for any pair.
| Source | Type | Price | Into 300 Ω | Output impedance | Output noise |
|---|---|---|---|---|---|
| Topping L30 II | desktop amplifier | $149 | 560 mW | 0.1 Ω | 0.3 µV |
| SMSL HO100 | desktop amplifier | $160 | 200 mW | <0.1 Ω | 1.3 µV |
| Topping A30 Pro | desktop amplifier | $249 | 840 mW | 0.1 Ω | 0.3 µV |
Of the 280 sources here, 6 do everything the iBasso DX260 MK2 does as a headphone output: reach 100 dB on every headphone it reaches, stay inside the one-eighth rule wherever it does and stay under the audible-hiss threshold wherever it does. The cheapest of them is the Topping L30 II at $149, against this one’s $949 — $800 less, and a desktop amplifier rather than a portable player.
This counts a headphone output and nothing else. Inputs, converters, microphone preamps, balanced outputs, the volume control, the case and the warranty are all outside it, and any of them can be the reason to buy the dearer box. What the count does say is that the three numbers a maker can be held to do not separate them.
$949 · 262 mW into 32Ω · 0.6 Ω out
Compare →$919 · 240 mW into 32Ω · 1.0 Ω out
Compare →$999 · 180 mW into 32Ω · 0.4 Ω out
Compare →$898 · 25 mW into 32Ω · output Ω not published
Compare →$800 · 300 mW into 32Ω · 1.1 Ω out
Compare →$799 · 580 mW into 32Ω · 1.4 Ω out
Compare →Worked out in advance against its closest rivals: vs FiiO M15S · vs FiiO M33 R2R · vs HiBy RS6 · vs iBasso DX320 · vs Shanling M6 Ultra. Each of those pages lists the headphones that tell the two apart.
Or put any two side by side in the source comparison tool, or run your own headphones through the amplifier matcher. Or see every iBasso source in the database, and how much of what this site says about them came from iBasso’s own documents.