Short answer
Both are portable players, $480 against $479.
The iBasso DX180 reaches 100 dB on 566 of the 567 models here, the Shanling M3 Ultra on 562.
| Specification | iBasso DX180 | Shanling M3 Ultra |
|---|---|---|
| Power into 32Ω | 262 mW | 140 mW |
| Power into 150Ω | 56 mW | 30 mW |
| Power into 300Ω | 28 mW | 15 mW |
| Power into 600Ω | 14 mW | 7.5 mW |
| Output impedance | 0.6 Ω | 1 Ω |
| Output noise | not published | not published |
| Price | $480 | $479 |
| Headphones it reaches 100 dB on out of 567 | 566 | 562 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | iBasso DX180 | Shanling M3 Ultra |
|---|---|---|
| Socket | 4.4mm | 4.4mm |
| Power into 32Ω | 690 mW | 260 mW |
| Power into 300Ω | 74 mW derived | 28 mW derived |
| Output impedance | 1.1 Ω | 1 Ω |
| Output noise | not published | not published |
| Headphones it reaches 100 dB on out of 567 | 566 | 565 |
Through the balanced sockets the iBasso DX180 reaches 100 dB on 566 of the 567 models here and the Shanling M3 Ultra on 565. Derived figures are worked out from the loads the maker did publish.
| Load | iBasso DX180 | Shanling M3 Ultra |
|---|---|---|
| 32 Ω | Derived | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Derived | Derived |
| 600 Ω | Derived | Derived |
Only one of these two columns starts from a power rating. Shanling M3 Ultra publishes one at 32 Ω; iBasso DX180 publishes none at any of these four loads, so its column is worked out from power it published at other loads. Both are arithmetic on a maker’s own figures rather than guesses, and the method used for the iBasso DX180 understates rather than flatters — but at 32 Ω is the only load here at which its maker can be held to a figure.
4 headphones reach 100 dB on the iBasso DX180 but not on the Shanling M3 Ultra — Moondrop COSMO, Moondrop PARA, Symphonium Crimson, 1 more.
14 headphones are left alone by the iBasso DX180 under the one-eighth rule but coloured by the Shanling M3 Ultra (64 Audio Nio, 64 Audio Volur, Campfire Audio Andromeda 2023, 11 more).
562 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 Campfire Audio Andromeda 2020: iBasso DX180 has +19 dB of headroom there against +10 dB. 9 dB is about 7.5 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for iBasso DX180 and Shanling M3 Ultra because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | iBasso DX180 headroom | Shanling M3 Ultra headroom | iBasso DX180 hiss | Shanling M3 Ultra hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB | +30 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB | +10 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +19 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +17 dB | +15 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +16 dB | +11 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | +8 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +6 dB | +4 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +4 dB | +2 dB | not published | not published |
The iBasso DX180 costs $1 more than the Shanling M3 Ultra. Out of the 567 models here, that difference buys 4 more models driven to 100 dB and 14 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: iBasso DX180 and Shanling M3 Ultra.