The X3 3rd Gen is part of that Infinity sound pitch of summer 2017. Alongside the F5 and the Q1 Mark II everything was about enhanced portability and the inclusion of a balanced output or cable capability. The X3iii is no different in that respect with a balanced output to match up with the F5, F9 or F9 Pro. FiiO is pitching the balanced output as enhancing the X3iii’s staging and detail performance over the unbalanced output. Dual DAC

There are no gaps for the button arrays on the left but there are outlines of where they are and the material is soft enough to be able to easily use the controls. I can’t see the X3iii ever sliding out of this case despite the open bottom end. It seems rigid enough to hold everything in place.It also brings together the entire DAP range from FiiO into one very recognizable product line that for me is perhaps the closest looking device in terms of form factor to the old Apple iPod Classic.

As of the writing of this, the SD card support is up to 64GB Micro SDXC with FAT32 formating, there is only one slot. This works quite well actually, there are no problems with recognizing it. Class 4 and above is recommended by me. For classical recording, best pairing is with JVC HA-FRD80 (similar as HA-FXD80-Z), this pair is really superb sounding for classical. The exterior of the X3II is aluminum with a very dense feel to the entire unit. At 112g, the X3II feels very good in the hand and of high build quality. It doesn’t feel thin or hallow in the slightest. Usually, I have some type of gripe on where certain folders are left and stored. But, in this case, I really have nothing negative to say. Great job, Xduoo. The player looks and feels fantastic in setup.If there is a pitch out of that is that FiiO controls their own destiny when it comes to their DAPs. The X3 3rd gen is the first X3 developed completely in-house and manufactured 500m away in their purpose built factory. Both the DAP hardware and now the software is made in Baiyun, Guangzhou. Now commercially I find the majority of hi-res to be either PCM 24BIT/192k or DSD64 and rarely do I come across DSD128 or DSD256 but I do have some. That is why I find it curious that FiiO capped it at DSD64. Possibly to get the dual chip implementation in under budget is my best guess. Processor Highs retain edge and force at every volume range. From about 2K, an unloaded X3 exhibits very little audible loss of stereo separation but enough to set it below the iBasso DX100. But only barely...