Short answer: the Loxjie D40. It ranks #28 of 43 DAC and headphone amp combos by measured performance, rated 4.0/5, at $209.99. The Neutron HiFi DAC V1 ranks #33, rated 3.7/5, at $177, $32.99 cheaper, a saving that is not big enough to make up the sound-quality gap.
What the Loxjie D40 does well: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. Watch for: Loxjie doesn’t publish a 32 ohm power figure, and its headphone output is a single 6.35 mm jack with no balanced headphone option.
The case for the Neutron HiFi DAC V1: Audio Science Review measured a SINAD of 111 dB, clean for nearly all listening, and at 0 lbs (13 g) it is a tiny USB-C dongle. The catch: Neutron doesn’t publish a power figure into 32 ohms, and it has only a 3.5 mm output with no balanced option.
Buy the Loxjie D40. It is rated higher, and the $32.99 saving on the Neutron HiFi DAC V1 is not enough to make up the difference.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| Loxjie D40 | Neutron HiFi DAC V1 | |
|---|---|---|
| Price | $209.99 | $177 |
| Ranked | #28 of 43 in DAC and Headphone Amp Combos | #33 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 122 dB (measured by Audio Science Review) | 111 dB (measured by Audio Science Review) |
| Headphone Outputs | 6.35 mm | 3.5 mm |
| Balanced Output | Yes (XLR line out) | No |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth | USB-C |
| Outputs | RCA, XLR | - |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC | - |
| DAC Chip | 2 x ES9068AS | ES9219Q |
| Dimensions | 9.4” x 1.7” x 7.7” (240 x 43 x 195 mm) | 2” x 0.8” x 0.4” (50 x 19.9 x 9.6 mm) |
| Weight | 2.4 lbs (1,100 g) | 0 lbs (13 g) |
| Equalizer | - | Yes (10 to 40-band parametric) |
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- SMSL D12 vs Loxjie D40
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- Loxjie D40 vs Loxjie D30
Prices on this page were last checked October 11, 2026 at 4:59 PM UTC. Product prices and availability are accurate as of that date/time and are subject to change; the price and availability shown on Amazon at the time of purchase will apply to the purchase of this product.
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The Two Amps and DACs In Full
Loxjie D40: $209.99 Amazon eBay
Pros: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. It packs USB, optical, coaxial, I2S, AES and Bluetooth inputs with LDAC, aptX HD and AAC, plus RCA and balanced XLR line outputs for powered speakers or a separate amp.
Cons: Loxjie doesn’t publish a 32 ohm power figure, and its headphone output is a single 6.35 mm jack with no balanced headphone option. The SMSL DS20 rates higher for a little less, and at 1.1 kg in a wide chassis it is bulky for a desk.
Full Loxjie D40 review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | 2 x ES9068AS |
| Device Type | DAC and headphone amp |
| Dimensions | 9.4” x 1.7” x 7.7” (240 x 43 x 195 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 122 dB (measured by Audio Science Review) |
| Weight | 2.4 lbs (1,100 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Neutron HiFi DAC V1: $177 Neutron HiFi eBay
Pros: Audio Science Review measured a SINAD of 111 dB, clean for nearly all listening, and at 13 g it is a tiny USB-C dongle. Its built-in parametric equalizer with 10 to 40 bands lets you correct a headphone’s frequency response without software on your phone or computer.
Cons: Neutron doesn’t publish a power figure into 32 ohms, and it has only a 3.5 mm output with no balanced option. The Loxjie D30 rates higher and measured cleaner for less.
Full Neutron HiFi DAC V1 review and specifications →
| Balanced Output | No |
|---|---|
| DAC Chip | ES9219Q |
| Device Type | DAC and headphone amp |
| Dimensions | 2” x 0.8” x 0.4” (50 x 19.9 x 9.6 mm) |
| Equalizer | Yes (10 to 40-band parametric) |
| Headphone Outputs | 3.5 mm |
| Inputs | USB-C |
| SINAD | 111 dB (measured by Audio Science Review) |
| Weight | 0 lbs (13 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons