This is the first amp / Dac I then used my assessment is done from what I have heard from my Cowon D2 and my iPhone and what comes to mind is "Whaouuuuuu! !! ". Extended sound spectrum, low galore (adjustable), treble too. The menu is a breeze, the connection too. It still lacks the L7 module Fiio in the kit ... For those planning to use the DAC function (which looks like an external sound card) of the E17 FiiO L7 interested you that you can operate the E17 in optimal conditions (I have not tested, I have already a sound card). I rediscovered my favorite tracks with the E17, the bomb! Congratulations to fiio. Y-a-there a French company have sensed that the market for portable amp would explode? Looks like no ...