The iBasso DC Elite knows no compromises. Due to its modern structure with a titanium housing and tempered glass, as well as precision components, it can also be considered a miniature version of the DX320 Max. The Elite DAC (digital-to-analog converter) and headphone amplifier includes a RHOM BD34301EKV DAC chip, FGPA and NDK femtosecond oscillator to significantly reduce jitter and distortion. Despite its minimal energy consumption, it has a power of up to 280mW 32Ω on the symmetrical 4.4 mm output, and 162mW 32Ω on the single-ended 3.5 mm jack output. The package includes a Type-C/Lightning cable, a Type-C/Type-C cable, a Type-C/USB-A adapter, and a leather case.

Other features:

- DAC chip: ROHM BD34301EKV
- Volume control: Yes
- Maximum resolution: PCM 32Bit 768kHz DSD512
- Frequency band: 10Hz - 50KHz (-0.5dB)
- Signal/noise ratio: 4.4mm: 121dBA; 3.5mm 117dBA
- Distortion: 4.4mm: 0.00022% (@ 300 Ohm) / 0.00031% (@ 32 Ohm) ; 3.5mm: 0.00028% (@ 300 Ohm) / 0.00056% (@ 32 Ohm)
- Maximum load capacity: 4.4mm: 280mW @ 33 Ohm / 70mW @ 300 / 4.6Vrms; 3.5mm: 162mW @ 32 Ohms / 2.28Vrms
- Symmetrical: Yes
- Asymmetric: Yes
- Color: silver
- Connectors: Input: 1x USB-C; Output: 4.4mm balanced, 1x 3.5mm Jack + SPDIF COAX
- Weight: 286 g/pc