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The iBasso D17 Atheris is a high-end audiophile DAC and headphone amplifier based on a hybrid conversion architecture that strictly separates PCM and DSD processing. It combines a discrete R2R network of 284 resistors paired to 0.01% accuracy across four symmetrical channels with a 1-bit matrix composed of 64 PWM cells, achieving a THD+N of -104dB in PCM and -114dB in DSD. This dual topology is based on a Gen 3 FPGA Master responsible for routing and reclocking via Accusilicon femtosecond oscillators, in order to maintain temporal consistency despite the use of two distinct conversion architectures.
Beyond conversion, the D17 incorporates a symmetrical amplification stage with dual 6P1 Nutubes powered by 24V, preceded by a dedicated buffer, delivering up to 1200mW + 1200mW into 32Ω. The whole unit is based on a damped mechanical structure and a dual battery power supply separating the digital and analogue sections, while a volume control combining a 24-position analogue attenuator and DSP processing ensures precise level management without inter-channel imbalance.
The D17 Atheris adopts a differentiated conversion architecture, isolating PCM and DSD stream processing to avoid any intermediate conversion. For PCM signals, it uses a discrete R2R network comprising 284 resistors paired to within 0.01% and distributed across four symmetrical channels. This precision pairing guarantees the linearity of the voltage steps and achieves a THD+N of –104dB. This approach favours direct conversion by analogue weighting, reducing quantisation errors and ensuring stable reproduction across the entire dynamic range.
At the same time, DSD streams are handled by a 1-bit architecture based on 64 PWM DAC cells organised into eight independent groups. This parallelisation smooths modulation noise while increasing instantaneous processing capacity. The system thus achieves a THD+N measured at –114dB. This strict separation of conversion paths allows each format to be exploited according to its native structure, without any algorithmic compromise between PCM and DSD.

At the heart of the digital system, the FPGA-Master Gen 3 handles signal processing upstream of the conversion stages, dynamically determining which circuit to use depending on the nature of the incoming stream. Beyond simple PCM or DSD routing, it applies full reclocking based on two Accusilicon femtosecond oscillators with very low phase noise, establishing a unified time reference independent of the source.
This approach is extended by high-precision timing control and real-time clock regeneration, which compensate for the timing differences inherent in R2R and 1-bit architectures. By maintaining phase consistency despite the use of two distinct conversion technologies, the FPGA reduces jitter and stabilises the harmonic structure at the output, which is essential in a device combining a dual conversion topology.


The amplification stage is based on two Korg 6P1 Nutube tubes in a symmetrical architecture, a configuration that helps reduce common mode noise and improve channel separation. The anodes are powered by 24V, which is higher than in conventional portable implementations, improving linearity and expanding the available dynamic range.
Upstream, a BUF634A buffer ensures impedance matching and stabilises tube driving, maintaining the consistency of the signal from the DAC while ensuring sufficient current capacity. This chain results in an output power of 1200mW + 1200mW under 32Ω, allowing demanding headphones to be powered without any problems.
The internal structure is based on a double-layer PCB combined with integrated damping materials. This composite construction increases mechanical rigidity while dispersing vibration stresses. Beyond simple structural strength, this approach limits the transmission of vibrations to the tubes, thereby reducing the microphonic phenomena inherent in the amplification architecture used.


The D17 Atheris adopts a dual battery architecture that physically separates the power supply for the digital section from that dedicated to amplification. This separation limits interference between high-switching stages and sensitive analogue stages, reducing noise feedback and dynamic interactions during load variations.
This separate power supply helps maintain stable voltage at the tubes and output stages, which is essential for preserving linearity and dynamic consistency under complex loads.
Volume management is based on a dual complementary approach. The analogue section is handled by a 24-position, four-section mechanical attenuator developed in-house, guaranteeing a maximum deviation of ±0.1dB between the left and right channels.
At the same time, digital processing relies on a professional DSP that allows for precise signal adjustment prior to conversion. This analogue/digital combination enables fine tuning to the headphones used while preserving the effective resolution of the signal. This control architecture thus maintains tonal consistency and spatial accuracy across the entire volume range.

Technical characteristics
| Specifications | |
|---|---|
| Product type | Portable DAC Portable headphone amplifier |
| Inputs | 1x USB-C 1x Jack 3.5mm Optical/Coaxial |
| Outputs | 1x 4.4mm balanced jack 1x 3.5mm single-ended jack |
| Supported sampling rates | USB-C: PCM 32bit 768kHz / DSD512 Coaxial: PCM 32bit 768kHz / DOP256 Optical: PCM 32bit 768kHz / DOP128 |
| Frequency response | 15Hz-22kHz (-1dB) 15Hz-40kHz (-2.5dB) |
| Charging port | USB-C |
| Autonomy | 15h |
| Charging time | 3h |
| DAC R2R amplified outputs | |
|---|---|
| Output level | Jack 4.4mm: 7Vrms Jack 3.5mm: 3.5Vrms |
| Output power | Jack 4.4mm: 1200mW + 1200mW @ 32Ω Jack 3.5mm: 320mW + 320mW @ 32Ω |
| Total harmonic distortion more noise (THD+N) | Jack 4.4mm: -76dB Jack 3.5mm: -70dB |
| Signal-to-noise ratio (SNR) | Jack 4.4mm: 116dB Jack 3.5mm: 112dB |
| Dynamic range | Jack 4.4mm: 116dB Jack 3.5mm: 112dB |
| Crosstalk | Jack 4.4mm: 129dB Jack 3.5mm: 125dB |
| Output impedance | Jack 4.4mm: 1.9Ω Jack 3.5mm: 1Ω |
| DAC R2R line outputs | |
|---|---|
| Low gain output level | Jack 4.4mm: 2.4Vrms Jack 3.5mm: 2Vrms |
| Output power gain fort | Jack 4.4mm: 4Vrms Jack 3.5mm: 2.4Vrms |
| Total harmonic distortion more noise (THD+N) | Jack 4.4mm: -104dB Jack 3.5mm: -103dB |
| Signal-to-noise ratio (SNR) | Jack 4.4mm: 126dB Jack 3.5mm: 120dB |
| Dynamic range | Jack 4.4mm: 126dB Jack 3.5mm: 120dB |
| Crosstalk | Jack 4.4mm: 120dB Jack 3.5mm: 100dB |
| DAC 1bit amplified outputs | |
|---|---|
| Output level | Jack 4.4mm: 3.5Vrms Jack 3.5mm:1.7Vrms |
| Output power | Jack 4.4mm : 340mW + 340mW @32Ω Jack 3.5mm : 87mW + 87mW @32Ω |
| Total harmonic distortion more noise (THD+N) | Jack 4.4mm: -76dB Jack 3.5mm: -70dB |
| Signal-to-noise ratio (SNR) | Jack 4.4mm: 109dB Jack 3.5mm: 104dB |
| Dynamic range | Jack 4.4mm: 109dB Jack 3.5mm: 104dB |
| Crosstalk | Jack 4.4mm: 123dB Jack 3.5mm: 118dB |
| Output impedance | Jack 4.4mm: 1.9Ω Jack 3.5mm: 1Ω |
| DAC R2R line outputs | |
|---|---|
| Low gain output level | Jack 4.4mm: 2Vrms Jack 3.5mm: 1Vrms |
| Output power gain fort | Jack 4.4mm: 2.4Vrms Jack 3.5mm: 1.2Vrms |
| Total harmonic distortion more noise (THD+N) | Jack 4.4mm: -114dB Jack 3.5mm: -110dB |
| Signal-to-noise ratio (SNR) | Jack 4.4mm: 118dB Jack 3.5mm: 114dB |
| Dynamic range | Jack 4.4mm: 118dB Jack 3.5mm: 114dB |
| Crosstalk | Jack 4.4mm: 120dB Jack 3.5mm: 100dB |
| General | |
|---|---|
| Power supply voltage | 5V/3A |
| Dimensions | 145 x 86.3 x 31.6mm |
| Weight | 470g |
| Color | Silver |
| Package | 1x iBasso D17 Atheris 1x Protective case 1x USB-C to Lightning cable 1x USB-C to USB-C cable 1x USB-A to USB-C cable 1x 4.4mm jack to 4.4mm jack cable 1x 3.5mm to 3.5mm Jack Cable |
| Input | USB |
| Input | Jack 3.5mm |
| Output | Jack 3.5mm |
| Output | Jack 4.4mm |
| DAC / ADC Chip | PWM |
| DAC / ADC Chip | R2R LADDER DAC |
| Max sampling rate | 768kHz |
| Max sampling rate | DSD512 |
| Color | Silver |
| Class | Tube amp |
| Networking | No |
| Remote Control | No |