Short answer: the DUNU x KOTO ITO on measured sound quality, the ISN Audio Neo 3 on price. The DUNU x KOTO ITO ranks #988 of 1369 in-ear headphones, rated 3.2/5, at $199.99. The ISN Audio Neo 3 ranks #1054, rated 3.1/5, at $99, $100.99 cheaper.
Why pick the DUNU x KOTO ITO: Bass is boosted about 4 dB across both sub-bass and mid-bass, and it holds that level all the way down to 20 Hz, so electronic and hip-hop tracks get real weight and rumble. The tradeoff: A Harman preference score of 64.4 in hobbyist measurements reflects a tilted, bass-heavy tuning that will feel thick to listeners who want neutral sound.
The case for the ISN Audio Neo 3: A published AutoEQ preset corrects its response toward the Harman target, so a few minutes of EQ setup closes most of the gap. The catch: Treble about 2 dB below target from 3 to 10 kHz, which can sound dull or veiled next to brighter headphones.
Buy the DUNU x KOTO ITO if sound quality matters more than the price. Buy the ISN Audio Neo 3 if the price matters more than sound quality.
Still deciding? The full Headphones rankings cover every ranked option.
Bass is boosted about 4 dB across both sub-bass and mid-bass, and it holds that level all the way down to 20 Hz, so electronic and hip-hop tracks get real weight and rumble.
Amazon $199.99 eBay
A published AutoEQ preset corrects its response toward the Harman target, so a few minutes of EQ setup closes most of the gap.
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Specifications Side By Side
| DUNU x KOTO ITO | ISN Audio Neo 3 | |
|---|---|---|
| Price | $199.99 | 99.00 |
| Ranked | #988 of 1369 in In-Ear Headphones | #1054 of 1369 in In-Ear Headphones |
| Form Factor | In-ear | In-ear |
| Back | Closed | Closed |
| Harman Preference Score | 64 (median of 8 squig.link measurements, calibrated to AutoEQ) | 63 (median of 6 squig.link measurements, calibrated to AutoEQ) |
| Deviation From Target | 2.37 dB standard deviation | 2.70 dB standard deviation |
| Tonal Tilt | -1.12 (negative is warmer, positive brighter) | -0.70 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (+4.0 dB at 30 Hz) | Within 6 dB of target down to 20 Hz (-0.9 dB at 30 Hz) |
| Connection | Wired | Wired |
| Driver Type | Hybrid (2 dynamic + 2 balanced armature) | Hybrid (2 Dynamic + 1 Planar) |
| Drivers | 1 x 10mm dynamic + 1 x 8mm dynamic + 2 x balanced armature | 2 x 6mm dynamic drivers (1 low, 1 mid) + 1 x 5.8mm micro-planar driver (high) |
| Impedance | 37 ohms | 15 ohms |
| Sensitivity | 105 dB/mW | 105 dB |
| Weight | 0 lbs (6.5 g) per side | - |
| Frequency Response | 5Hz - 40kHz (Manufacturer specified) | 10Hz - 20kHz |
| Built-in Microphone | No | - |
Frequency Response Compared
Both headphones’ measurements overlaid on the Harman target. Above the target sounds louder in that range, below it quieter. Each curve is the median of several independent measurements, shifted so its 500 Hz to 2 kHz average sits at 0 dB, so only the tuning is compared.
Measurement data: the DUNU x KOTO ITO from atechreviews, audioamigo, bassaudio, elrics, hobbytalk, jaytiss, soundignity and tonedeafmonk; the ISN Audio Neo 3 from avishai, flare, pw, soundcheck39, theaudiostore and treblewellxtended, all via squig.link.
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