Both are portable players, $1799 against $1699. 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 FiiO M27 reaches 100 dB on 567 of the 567 models here, the iBasso DX340 on 566.
| Specification | FiiO M27 | iBasso DX340 |
|---|---|---|
| Power into 32Ω | 1.8 W | 550 mW |
| Power into 150Ω | 391 mW | 117 mW |
| Power into 300Ω | 200 mW | 59 mW |
| Power into 600Ω | 100 mW | 29 mW |
| Output impedance | 0.5 Ω | not published |
| Output noise | 3.9 µV | not published |
| Price | $1799 | $1699 |
| Headphones it reaches 100 dB on out of 567 | 567 | 566 |
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.
1 headphone reaches 100 dB on the FiiO M27 but not on the iBasso DX340 — Symphonium Titan.
566 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.
Each has a page of its own with every power figure traced to what the maker published and a full headphone list: FiiO M27 and iBasso DX340. Or put either against your own headphones in the source comparison tool.