Short answer
Both are portable players, $800 against $1149.
The iBasso DX270 reaches 100 dB on 566 of the 567 models here, the Astell&Kern SR35 on 565.
| Specification | Astell&Kern SR35 | iBasso DX270 |
|---|---|---|
| Power into 32Ω | 300 mW | 416 mW |
| Power into 150Ω | 64 mW | 89 mW |
| Power into 300Ω | 32 mW | 44 mW |
| Power into 600Ω | 16 mW | 22 mW |
| Output impedance | 1.1 Ω | 0.5 Ω |
| Output noise | 4 µV unverified | not published |
| Price | $800 | $1149 |
| Headphones it reaches 100 dB on out of 567 | 565 | 566 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | Astell&Kern SR35 | iBasso DX270 |
|---|---|---|
| Socket | 4.4mm and 2.5mm | 4.4mm |
| Power into 32Ω | 1.1 W derived | 1.6 W |
| Power into 300Ω | 120 mW derived | 168 mW derived |
| Output impedance | 2.7 Ω | 0.7 Ω |
| Output noise | not published | not published |
| Headphones it reaches 100 dB on out of 567 | 567 | 567 |
Through the balanced sockets the two are level on the same test: each reaches 100 dB on 567 of the 567 models here. Derived figures are worked out from the loads the maker did publish.
| Load | Astell&Kern SR35 | iBasso DX270 |
|---|---|---|
| 32 Ω | Upper bound | Published |
| 150 Ω | Upper bound | Derived |
| 300 Ω | Upper bound | Derived |
| 600 Ω | Upper bound | Derived |
These two columns are not the same kind of number, and that matters more than the gap between them. iBasso DX270 publishes a power rating (at 32 Ω); Astell&Kern SR35 publishes no power figure at any load, only a maximum output voltage, so every milliwatt in its column is a ceiling worked out from that voltage.
A ceiling assumes the amplifier holds that voltage into the load, and nothing on Astell&Kern SR35’s own sheet says it does. It is the most flattering reading available, and it is used here only because the alternative is a blank. Where the Astell&Kern SR35 column looks the stronger of the two, treat the difference as unproven rather than measured. 24 of the 280 sources here are in that position, with no published power rating at any load.
1 headphone reaches 100 dB on the iBasso DX270 but not on the Astell&Kern SR35 — Moondrop PARA.
27 headphones are left alone by the iBasso DX270 under the one-eighth rule but coloured by the Astell&Kern SR35 (64 Audio Nio, 64 Audio U18s, 64 Audio Volur, 24 more).
565 of the 567 models here reach 100 dB on both.
Headroom is at a 100 dB SPL peak.
The widest gap on the list is the Audio-Technica ATH-R70X: iBasso DX270 has +13 dB of headroom there against +11 dB. 1 dB is about 1.4 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Astell&Kern SR35 and iBasso DX270 because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Astell&Kern SR35 headroom | iBasso DX270 headroom | Astell&Kern SR35 hiss | iBasso DX270 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +33 dB | +35 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +13 dB | +15 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +24 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +18 dB | +19 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +15 dB | +16 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | +13 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +7 dB | +8 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +5 dB | +6 dB | not published | not published |
The iBasso DX270 costs $349 more than the Astell&Kern SR35. Out of the 567 models here, that difference buys 1 more model driven to 100 dB and 27 more models left alone under the one-eighth rule.
Nothing runs the other way: there is no axis here on which the cheaper of the two does better.
Only published figures count here; blank axes are counted separately.
Each in full: Astell&Kern SR35 and iBasso DX270.