Short answer
Both are portable players, $480 against $350.
The iBasso DX180 reaches 100 dB on 566 of the 567 models here, the Sony NW-A306 on 530.
| Specification | iBasso DX180 | Sony NW-A306 |
|---|---|---|
| Power into 32Ω | 262 mW | 18 mW |
| Power into 150Ω | 56 mW | 3.7 mW |
| Power into 300Ω | 28 mW | 1.9 mW |
| Power into 600Ω | 14 mW | 0.90 mW |
| Output impedance | 0.6 Ω | 1.5 Ω unverified |
| Output noise | not published | 5 µV unverified |
| Price | $480 | $350 |
| Headphones it reaches 100 dB on out of 567 | 566 | 530 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | iBasso DX180 | Sony NW-A306 |
|---|---|---|
| Socket | 4.4mm | no separate rating |
| Power into 32Ω | 690 mW | — |
| Power into 300Ω | 74 mW derived | — |
| Output impedance | 1.1 Ω | — |
| Output noise | not published | — |
| Headphones it reaches 100 dB on out of 567 | 566 | — |
Only the iBasso DX180 has a separate balanced rating from its maker; through it, it reaches 100 dB on 566 of the 567 models here. The Sony NW-A306 may still have a balanced socket — its spec sheet simply gives no figure for one, so there is nothing to put beside it. Derived figures are worked out from the loads the maker did publish.
| Load | iBasso DX180 | Sony NW-A306 |
|---|---|---|
| 32 Ω | Derived | Derived |
| 150 Ω | Derived | Derived |
| 300 Ω | Derived | Derived |
| 600 Ω | Derived | Derived |
Neither column is a maker’s power rating at these loads. Of the 280 sources here, 209 publish a figure at at least one load; these two do not, so every row above is derived — between or beyond the loads each maker did publish, holding output voltage as the maker’s own figures imply. The method understates rather than flatters, but it is still arithmetic rather than a rating.
36 headphones reach 100 dB on the iBasso DX180 but not on the Sony NW-A306 — AKG K612 Pro, Abyss AB-1266 Phi CC, Abyss AB-1266 Phi TC, 33 more.
530 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 DX180 has +11 dB of headroom there against -1 dB. 12 dB is about 15 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for iBasso DX180 and Sony NW-A306 because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | iBasso DX180 headroom | Sony NW-A306 headroom | iBasso DX180 hiss | Sony NW-A306 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB | +27 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB | +7 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +10 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +17 dB | +6 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +16 dB | +5 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | -1 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +6 dB | -5 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +4 dB | -7 dB | not published | not published |
The iBasso DX180 costs $130 more than the Sony NW-A306. Out of the 567 models here, that difference buys 36 more models driven to 100 dB.
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 Sony NW-A306.