The iBasso DX260 is a digital audio player featuring an Octa DAC Chip Matrix with 8 CS43198 DAC chips. This flagship Cirrus Logic chip offers excellent dynamic range, outstanding resolution of micro details, and a low noise floor, resulting in exceptional performance with THD+N as low as -123dB. The player utilizes FPGA-MASTER 2.0 as its audio system controller, which synchronizes and generates all audio clocks using two NDK femtosecond oscillators for a fully synchronized single clock source. The FPGA-MASTER 2.0 also provides picosecond-level precise control for the DAC clock, data, and FIR filter construction. The device supports FIR 2x and FIR 4x modes, allowing for hardware analogy FIR filtering to reduce distortion and improve sound details. The iBasso DX260 runs on Android 11 and Mango OS, a Linux-based audio system designed for exceptional audio playback, bypassing system-level SRC for high-quality sound. It also features a closed Linux OS option for a pure listening experience without WiFi or Bluetooth interference. The player supports PCM 32bit/768kHz and Native DSD256. It has a Qualcomm 660 SoC with 4GB RAM and 64GB ROM, expandable up to 2TB via Micro SD card. Connectivity includes Bluetooth V5.0, 2.4G/5G WiFi, USB 3.1 High Speed Transmission, and various output ports such as 4.4mm balanced and 3.5mm single-ended phone/line out, 3.5mm coaxial output, and USB OTG output. The coaxial output supports up to 24bit/384kHz and DoP DSD128. Audio formats supported include APE, FLAC, WAV, WMA, ACC, ALAC, AIFF, OGG, MP3, DFF, DSF, DXD, and DST. The device has an average playback time of 14 hours and features a 5.0-inch IPS Full Screen (1080*1920 P). It supports QC3.0 and PD3.0 Quick Charge. The design includes a user-removable back cover for convenient battery replacement. Available colors are Silver and Black.