Short answer: the Tanchjim Luna. It ranks #20 of 43 DAC and headphone amp combos by measured performance, rated 4.3/5, at $118.99. The Fosi Audio SK02 ranks #24, rated 4.2/5, at $99.99, $19 cheaper, a saving that is not big enough to make up the sound-quality gap.
What the Tanchjim Luna does well: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. Watch for: Power drops to a rated 54 mW into 300 ohms, which is thin for high impedance headphones, and planar magnetic models may want more than 285 mW.
Why pick the Fosi Audio SK02: It is rated for 755 mW into 32 ohms from its 4.4 mm balanced output, enough for most planar magnetic headphones. Watch for: Its 105 dB SINAD trails rivals like the Fosi Audio K7 at 116 dB, though the difference is unlikely to matter for most listening.
Buy the Tanchjim Luna. It is rated higher, and the $19 you would save on the Fosi Audio SK02 does not close the gap.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| Tanchjim Luna | Fosi Audio SK02 | |
|---|---|---|
| Price | $118.99 | $99.99 |
| Ranked | #20 of 43 in DAC and Headphone Amp Combos | #24 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 116 dB (measured by Audio Science Review) | 105 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 285 mW (manufacturer rated, balanced) | 755 mW (manufacturer rated, balanced) |
| Output Power (300 ohms) | 54 mW (manufacturer rated, balanced) | - |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced | 3.5 mm, 4.4 mm balanced |
| Balanced Output | Yes (4.4 mm) | Yes (4.4 mm) |
| Inputs | USB-C | USB, optical |
| DAC Chip | 2 x CS43198 | ES9038Q2M |
| Outputs | - | 3.5 mm line out, optical |
| Volume Control | - | Hardware knob |
| Dimensions | - | 4.8” x 2” x 1.7” (121 x 51 x 43 mm) |
| Weight | - | 0.8 lbs (380 g) |
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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
Tanchjim Luna: $118.99 Apos Audio eBay
Pros: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. A rated 285 mW balanced into 32 ohms drives most headphones, and it has both a 3.5 mm jack and a 4.4 mm balanced output fed by dual CS43198 DAC chips. It rates on par with the Chord Mojo 2 and measured cleaner for far less.
Cons: Power drops to a rated 54 mW into 300 ohms, which is thin for high impedance headphones, and planar magnetic models may want more than 285 mW. USB-C is the only input, so there is no optical or Bluetooth. The Schiit Magni Unity with Mesh DAC rates higher and publishes far more power at 32 ohms, though it costs more.
Full Tanchjim Luna review and specifications →
| Released | Sep 2024 (2 years ago) |
|---|---|
| Balanced Output | Yes (4.4 mm) |
| DAC Chip | 2 x CS43198 |
| Device Type | DAC and headphone amp |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced |
| Inputs | USB-C |
| Output Power (300 ohms) | 54 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 285 mW (manufacturer rated, balanced) |
| SINAD | 116 dB (measured by Audio Science Review) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Fosi Audio SK02: $99.99 Amazon eBay
Pros: It is rated for 755 mW into 32 ohms from its 4.4 mm balanced output, enough for most planar magnetic headphones. Audio Science Review measured a SINAD of 105 dB, clean for nearly all listening, and it rates higher than the pricier Fosi Audio K7. It also has USB and optical inputs plus line and optical outputs.
Cons: Its 105 dB SINAD trails rivals like the Fosi Audio K7 at 116 dB, though the difference is unlikely to matter for most listening. There is no Bluetooth or coaxial input and no RCA output for powered speakers, only a 3.5 mm line out.
Full Fosi Audio SK02 review and specifications →
| Released | Feb 2024 (2 years ago) |
|---|---|
| Balanced Output | Yes (4.4 mm) |
| DAC Chip | ES9038Q2M |
| Device Type | DAC and headphone amp |
| Dimensions | 4.8” x 2” x 1.7” (121 x 51 x 43 mm) |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced |
| Inputs | USB, optical |
| Output Power (32 ohms) | 755 mW (manufacturer rated, balanced) |
| Outputs | 3.5 mm line out, optical |
| SINAD | 105 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
| Weight | 0.8 lbs (380 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons