FiiO M27 review: the ruling DAP of 2026?

Successor to the highly acclaimed FiiO M17, which had already made a strong impression with its hybrid design capable of fitting both portable use and the heart of a home hi-fi system, the FiiO M27 builds on this philosophy while taking a new step forward in terms of power and technical performance. To achieve this, FiiO equips its new flagship with a latest-generation dual ESS Sabre DAC, capable of playing high-resolution audio files up to 32-bit/768 kHz and DSD512.

The amplification stage has also been extensively optimized to deliver an impressive output power of 5000 mW, effortlessly driving nearly all hi-fi headphones and earphones. Running on Android with access to streaming services, featuring 256 GB of internal storage expandable up to 4 TB, DLNA compatibility, and connectivity worthy of a hi-fi DAC, the FiiO M27 aims to combine the power of a desktop source with the flexibility of a DAP in a single device.

Packaging and accessories 

The FiiO M27 immediately sets the tone as soon as you open the box. The player is presented in a large cardboard package featuring an elegant marble-style print that highlights its premium positioning. Inside, the device is carefully protected in a large, rigid carrying pouch designed to secure both the player and its accessories when traveling. The included accessories are particularly generous. FiiO notably provides a rigid genuine leather protective case, paired with a metal heat dissipation plate placed at the back of the case to improve cooling. Two USB-C to USB-C cables are also included: a long one for charging or USB DAC use, and a shorter cable specifically designed for use with the docking station. The manufacturer completes the package with a cleaning cloth and a ventilated desktop stand, allowing the FiiO M27 to be used as a true desktop DAC/headphone amplifier or dedicated hi-fi source.

Presentation

Design 

The FiiO M27 impresses with its size. While the previous FiiO M17 had already accustomed us to a particularly large format for an audiophile player, the M27 clearly continues in the same direction. The device is wide, thick, and above all very heavy for a DAP. At 556 g for the aluminum version and 630 g for the titanium version, with a thickness of nearly 3 cm without the protective case, it is far from the kind of player you can easily slip into jean or a jacket pocket.

Its substantial weight and generous dimensions naturally make it easier to use two hands when using the DAP, especially for comfortable navigation on the touchscreen. Unlike entry-level models from the manufacturer, FiiO has clearly prioritized performance and power over compactness. That said, this imposing size also allows for a particularly robust construction. The chassis is fully machined from a single block of aluminum or titanium depending on the version, with impeccable build quality in both cases. The overall impression is one of solidity and the player immediately conveys a premium impression. The front panel is protected by tempered glass, while the back features a fiberglass plate with an elegant marble finish.

As with the rest of its recent lineup (guide to the FiiO DAP range), the Asian manufacturer adopts sharp edges and very angular lines. The brand explains that it drew inspiration from the world of Mecha—Japanese robots with angular shapes—giving the device a style reminiscent of Astell&Kern’s HD players. Given the particularly large size of the FiiO M27, slightly more rounded edges would have improved grip when used without its case. On each side, two perforated grilles reveal LED lighting whose color indicates the resolution of the file currently playing, but which can also be customized with a fixed color, dynamic mode, or music-synced lighting. It can also be turned off for more discreet use.

Without drastically changing the formula, the ergonomics of the FiiO M27 evolve slightly. Playback controls are now fully grouped on the left side, allowing you to play, pause, or skip tracks. There is also a multifunction button that can be configured to shuffle tracks, change filters or EQ settings, switch to USB DAC mode, or Bluetooth mode. However, these controls are quite sensitive, making accidental activation fairly common when handling the player. To prevent this, FiiO includes a selector under the base of the device that locks both physical controls and the screen. A second switch enables desktop mode when the player is powered via mains. In this configuration, the battery is bypassed to preserve its lifespan and unlock the full power of the amplification stage.

On top of the device, the volume knob is more comfortable to use. It now has a diameter of 22 mm, offering a more natural grip and making it particularly pleasant to use. This large dial enables very gradual, precise volume adjustment with 120 steps, especially useful with sensitive headphones or in-ear monitors. Multifunctional, it also serves as the power button: a long press turns the player on or off. However, it is worth noting the removal of the touch-sensitive volume control found on some FiiO models like the M23, which offered an elegant and very practical alternative.

On the front panel, the FiiO M27 features the excellent touchscreen already found on its predecessor. It uses a 5.99-inch panel (about 15.2 cm in diagonal) with a resolution of 1080 × 2160 pixels. Display quality remains excellent, with rich colors and natural contrast, ensuring pleasant album artwork viewing and smooth navigation through your music library. Thanks to its large size and high resolution, it can also be used to watch music videos, browse YouTube, or even stream content on platforms like Netflix.

Like most devices with a glossy screen, it is prone to reflections outdoors. However, its high brightness ensures good readability in most situations. Navigation is also significantly smoother thanks to the integration of a more powerful Qualcomm Snapdragon 778G processor, supported by 8 GB of RAM. The result is a very responsive user experience comparable to modern smartphones.

Dual ESS Sabre DAC 

The internal architecture of the FiiO M27 also evolves with the adoption of dual ESS ES9039SPRO DACs, the latest high-end converters from the American specialist ESS Sabre. The two chips are configured in dual mono, each using eight conversion channels to process a single audio channel. This results in performance comparable to a system using 16 mono DACs. Such architecture fully separates left and right channel conversion, reducing unwanted interaction, distortion, and background noise, while improving overall dynamics and achieving a signal-to-noise ratio of 125 dB.

Note from the expert
A balanced architecture processes each channel separately, from the DAC to the headphone output. This significantly reduces background noise and interference while improving channel separation. The result is a more stable soundstage, better detail clarity, and a cleaner overall reproduction.

To ensure maximum precision, these DACs are paired with a proprietary digital purification system called DAPS (Digital Audio Purification System). It relies on a 16-core XMOS USB controller combined with two femtosecond oscillators to reduce jitter and improve timing accuracy. Thanks to this architecture, the FiiO M27 supports PCM streams up to 32-bit/768 kHz and DSD files up to DSD512, ensuring full compatibility with modern high-resolution audio formats.

Up to 5000 mW of power 

With output power reaching up to 5000 mW in balanced mode, the FiiO M27 stands as one of the most powerful digital audio players on the market, with current reserves closer to those of a dedicated headphone amplifier. This allows it to drive most headphones effortlessly, including demanding models with large transducers. FiiO provides four gain levels to adapt amplification to suit different models, ranging from a low gain suitable for sensitive IEMs to the Ultra Super High mode (desktop mode only) for resource-intensive headphones. The connectors are equally comprehensive, and include a 4.4 mm balanced output, as well as 3.5 mm and 6.35 mm single-ended outputs—the latter being rare on a portable player and particularly useful to connect hi-fi headphones without an adapter.

To achieve this level of power, the FiiO M27 portable music player features a fully balanced architecture with proprietary Hyper Drive circuitry designed to enhance current delivery while maintaining very low distortion and low output impedance. The amplification relies on two Texas Instruments OPA2211 operational amplifiers paired with NJU72315 volume controllers and ESS ES9312 regulation circuits, which ensure an extremely stable and very low-noise power supply.

Battery or mains power 

The FiiO M27 can be powered either by battery or via USB from mains power. In portable use, its 9200 mAh battery offers up to 9 hours of playback via single-ended outputs and 8 hours via the balanced output. These figures proved slightly lower during testing, especially when streaming Hi-Res over WiFi. A rare feature, the battery is removable and can be replaced by the user if its performance declines over time.

Beyond battery life, FiiO has focused heavily on power quality and stability. The M27 uses a multi-stage architecture with independent regulation, with each critical circuit section benefiting from its own filtering and stabilization system. The digital converters, analog stages, and amplification all have isolated power rails to minimize interference and electrical noise.

The FiiO M27 also features a Desktop Mode that changes how power is managed. In this configuration, it can be powered directly from an external source via its dedicated port, bypassing the battery and increasing available amplification power. This allows full use of its power reserves while reducing battery wear during extended use at a desk. To support this intensive use and transform the M27 into a true desktop DAC/headphone amplifier or hi-fi streamer, it comes with a ventilated stand. Slightly angled, it showcases the player while making it easier to control via the touchscreen and ensuring optimal heat dissipation. Without it, the M27 gets extremely hot during prolonged use, even when running on battery power.

Extensive connectivity 

In addition to its triple headphone output, the FiiO M27 offers a range of connectors capable of rivaling dedicated headphone amplifiers. They include a coaxial input for connecting external sources such as a CD player, which can also function as an output for connecting an external DAC, like the optical and USB outputs. A USB DAC mode is also available for direct playback of audio files stored on a Windows or Mac computer. Last but not least, all three headphone outputs can be configured as line outputs to use the M27 as a streamer or DAC in a home hi-fi system. Here again, its ventilated stand proves to be very practical.

Android and WiFi

Like all audiophile players from the brand, the FiiO M27 runs a customized version of Android optimized for music playback. Audio streams are sent directly to the dual DAC without OS interference. The interface closely resembles standard Android, ensuring an intuitive experience across apps, settings, and the music library. The latter can be stored locally thanks to 256 GB of internal memory, the largest capacity to date on a FiiO DAP. Another notable improvement is that the M27 now features two microSD card slots, allowing users to expand storage capacity up to 4 TB (2 × 2 TB). This makes it easy to accommodate even the largest music libraries.

The FiiO M27’s Android system includes the Google Play Store, making it easy to install apps such as Qobuz, Tidal, Apple Music, Deezer, and Spotify. In addition to Android mode, the M27 offers a Pure Music mode that limits access to locally stored or network-shared music via the FiiO Music interface. Other apps are disabled. Lastly, it can also operate as a USB DAC, an AirPlay receiver, or a Bluetooth receiver.

In Bluetooth mode, the FiiO M27 can receive music from a smartphone, tablet, or computer thanks to Bluetooth 5.4. It supports most codecs including the classic SBC and AAC, as well as the high resolution LDAC, aptX Lossless, aptX HD, and aptX Adaptive codecs. As a result, it is Hi-Res Audio Wireless certified, making it a serious option for wireless playback. Conveniently, the Bluetooth function is reversible, allowing pairing with wireless headphones or earbuds.

Advanced EQ and headphone profiles 

The FiiO M27 also offers one of the most comprehensive customization tools available on an audiophile DAP. It features a 31-band parametric equalizer for extremely precise adjustment of frequencies, gain, and bandwidth (Q factor), enabling detailed frequency response correction. Experienced users can therefore tweak certain acoustic characteristics of their headphones, attenuate a frequency range that is too prominent, or, conversely, boost specific ranges to tailor the sound to their personal preferences, with a level of control comparable to the professional software solutions used in studios.

To simplify use, FiiO also includes an Auto EQ system based on a database of predefined profiles for many headphones and earphones on the market, including models from Focal, Sennheiser, FiiO, Audeze, AKM, Meze, and more. A rare feature for an HD DAP that allows users to select their model and automatically apply a correction curve based on reference measurements. If needed, the channel balance, bass level, treble and stereo can be fine-tuned via the EQ or four digital controls.

Setup

Right out of the box, the FiiO M27 is ready to use with minimal setup: simply connect to WiFi, select a language, and add your preferred streaming services. From there, you can fine-tune the EQ, presets, or gain settings to suit your preferences or headphones. For this review, we tried many different headphones, including the Meze 109 Pro, FiiO FT5, Meze Empyrean II and Focal Utopia open-back models, but also the Meze Liric (2nd generation), Focal Clear MG and Sennheiser HD 820 closed-back headphones. We listened to DSD files stored on a micro SD card, as well as Hi-res files from Qobuz.

Listening impressions 

In use, the FiiO M27 immediately impressed us with its sense of control and transparency. The reproduction was exceptionally clean, with virtually no background noise, allowing true silence between notes and enhancing the clarity of the sonic message and micro-details. Its presentation was highly analytical and neutral, delivering faithful and clear reproduction comparable to high-end monitoring equipment. Its excellent analytical abilities allowed each frequency range to be rigorously reproduced without artifice, all while retaining remarkable coherence.

However, this directness resulted in incisive high frequencies, which sometimes bordered on harshness with certain recordings or when used with bright-sounding headphones. That said, this brightness enhanced detail reproduction; minute nuances were isolated with almost surgical precision and revealed with rare clarity. It felt as if we were rediscovering certain passages of our favorite recordings, as the level of resolution brought out nuances and background details that were previously barely perceptible.

On the live acoustic recording of Nils Lofgren’s Keith Don’t Go, the guitar was exceptionally clear; every string attack was perfectly defined, with a very natural harmonic reproduction. The dynamic range intensified the percussion parts, giving them a clean attack and beautifully highlighting the resonance of the snare drum. This ability to structure the sound was also evident in more complex pieces. In Ravel’s Boléro, when the orchestra reaches its full density in the final minutes, the M27 maintained a very clear hierarchy among the sections, avoiding any sense of compression. Despite the tonal complexity, the sound remained smooth, clear, and perfectly controlled. Without seeking spectacular breadth, the soundstage offered nice separation between the different layers and gave each instrument space to shine.

The low frequencies benefited directly from the FiiO M27’s power reserve. On Massive Attack’s Angel, the famous bassline unfolded with impressive depth. The M27 managed to reproduce all the tension that characterizes this track, with a gradual build-up of bass that always maintained precision and structure. The drum hits came across as firm and commanding, with a crisp attack and a wonderful sense of energy. The dynamics impressed with their liveliness; transients emerged with immediate energy, while remaining perfectly controlled. On pop and electronic tracks, the bass gained even more depth and authority, while maintaining exemplary control, without any drag or artificial exaggeration. Here again, neutrality reigned supreme!

FiiO M27 vs Hiby R8 II

Positioned in the same price range, the HiBy R8 II takes a different approach. Where the FiiO M27 focuses on precision and transparency, the HiBy player offers a warmer, more organic sound, notably due to its hybrid class A and class AB amplification. The R8 II also stands out for its proprietary R2R DAC, which can process streams up to 32-bit/1536 kHz, MQA 16x and DSD1024, while the FiiO M27 is limited to 32-bit/768kHz and DSD512. This is a notable technical difference, even though, in practice, these extreme formats remain relatively uncommon. However, the gap becomes significantly more pronounced when it comes to amplification. The FiiO M27 delivers up to 5,000 mW, compared to 710 mW for the HiBy R8 II, which makes a world of difference in real-world use. The M27 therefore offers a much greater power reserve, allowing it to effortlessly drive particularly demanding headphones and making it easier to integrate into a stationary setup.

Who is the FiiO M27 for? 

The FiiO M27 is primarily aimed at discerning music lovers looking for a DAP capable of delivering performance on par with a stationary hi-fi system while maintaining a degree of portability. Capable of driving both the most demanding headphones and more sensitive models, it will particularly appeal to fans of neutral and analytical sound reproduction who want to experience audio that faithfully reflects the artist’s original intent.

Due to its large size, the M27 is more suitable for semi-portable use. It’s easy to imagine moving it from room to room—from the office to the living room or bedroom—without having to set up multiple hi-fi systems. Paired with its ventilated stand, it fits naturally on a desk, where it can serve as a true desktop DAC and headphone amplifier. On the go, its size makes it less suitable as a pocket device for everyday use. It’s better suited for more sedate situations, carried in a bag, whether on a train, plane, or in a car. We can also envision the FiiO M27 as an excellent, versatile solution for enjoying music on vacation, as well as in the garden on sunny days.

FAQ – Frequently Asked Questions