This is excellent DAC, pre-amp and headphone amp from well established Matrix Audio. This is, I believe, 3rd generation now of this well regarded DAC and apart from upgraded enclosure quality, display, remote and overall design it does offer improved power supply section, more stable XMOS USB interface, ESS9016S DAC chip, Bluetooth AptX. Latest revision is really step-up sonically with excellent visual and build quality to match. Actually, I was quite impressed with beautifully machined enclosure with subtle front curvature and no single sharp edge on site. Manufacturing quality is excellent and may put to shame many more expensive DACs. As mentioned, Bluetooth aptX implementation is VERY good and useful, by the way, for near field and hustle free streaming.
Sonically, DAC is very balanced with exceptionally low noise floor and I didn’t have particular matching (or operational) problems. Long time ago, I had firstly released Matrix Mini-I DAC and I was always impressed by their design and sound quality. They are very stable in operation with probably best sound I’ve heard at this price level and on the second thought matching some other DACs costing much more. Headphone amp section is very useful and I didn’t experienced any issues with my Sennheiser HD600 nor Ultrasone Pro 900 headphones. When headphones are in use, pre-outs are muted and that’s really useful when this is paired with power amps. Speaking of power amps, I was using this with my Hypex NC400 monos with great result.
It’s worth noting that importing this from China would cost a bit more with all the associated hustle and risks. This way you will get a fully tested sample in “as new” condition (with plenty of warranty left) next day delivered. Condition is excellent, as new, with original accessories and packing box. Unit is just little over 6 months old.