Both are portable players, $949 against $1599. 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 iBasso DX260 MK2 reaches 100 dB on 566 of the 567 models here, the iBasso DX320 on 565.
| Specification | iBasso DX260 MK2 | iBasso DX320 |
|---|---|---|
| Power into 32Ω | 262 mW | 380 mW |
| Power into 150Ω | 56 mW | 81 mW |
| Power into 300Ω | 28 mW | 40 mW |
| Power into 600Ω | 14 mW | 20 mW |
| Output impedance | 0.6 Ω | 0.34 Ω |
| Output noise | 1.0 µV | not published |
| Price | $949 | $1599 |
| Headphones it reaches 100 dB on out of 567 | 566 | 565 |
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 iBasso DX260 MK2 but not on the iBasso DX320 — Moondrop PARA.
1 headphone is left alone by the iBasso DX320 under the one-eighth rule but coloured by the iBasso DX260 MK2 (Symphonium Titan).
565 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: iBasso DX260 MK2 and iBasso DX320. Or put either against your own headphones in the source comparison tool.