
Yeah I think you are right.The X1 is what I'll be going for, I could care less about DSD as I don't have any files in that format and I don't see it ever taking off.

Depends on one's budget really. RE400s/RHA 750s are excellent at ~£80. The former is more neutral-biased than the 750s, which are rather warm sounding.
Dunu DN-1000s are epic if you want a V-shaped sound at around £150, as are the VSonic GR07s. A similar price will get you the Fischer Audio DBA-02 Mk IIs which are fantastic as far as balanced IEMs go.
Yeah I think you are right.
@Ninja Pirate: What headphones do you use and can anybody recommend a good quality pair of IEMs? I have some Amperior's and the AHD2000's but would prefer something a bit lighter or portable.
ClieOS Head-Fi said:So how is the actual sound quality? Well, it is a solid upper entry DAP. Even though it is the latest of FiiO DAP, it is not going to be as good sounding as the mid level X3 or top level X5. Overall, you are looking at a DAP that is roughly on par to iPod nano 7G and Sandisk Clip+ / Fuze.
The major difference are of course the high resolution support as well as a more powerful amp section, but neither of them instantly translate to class smashing performance. If you are not listening HD music or using a fairly demanding headphone, you might not be able to hear any distinctive quality difference between X1 and other solid DAP around the $100 mark.
The X1 is what I'll be going for, I could care less about DSD as I don't have any files in that format and I don't see it ever taking off.

Interesting review on the X1 here that may change your mind.
To quote directly from it:
With this in mind, and assuming you arent using any high-demanding headphones you may well be better off saving your money and getting a Clip+ w/ Rockbox.
So what does all that finally mean? Is the X1 a bad DAP? No it certainly is not, not for the price it is selling for. The thing to remember is that the X1 looks great and has a really good User Interface. At the same time it plays all High Res files and it gives you a very enjoyable and fun sound in return. What other DAP does that for only $99?! That’s also what I think Fiio means with the DAP for the young: Fun sound with good bass for an affordable price.
Looking at the X1 in an objective way I can only say it’s no high-end sounding DAP. For the price it is selling for there however is nothing wrong with that. No one expects it to have AK level sound for $99 although I had hoped for a better headphone out. When you switch the X1 to the Line Out however and use it in combination with an external amp, a whole new world opens up and it becomes this awesome little source with a great UI for only $99. I love it!
So who can I recommend this DAP to then? Well that’s simple: to a whole lot of people. I’m pretty sure the normal music and iBud loving people would enjoy the X1 as an MP3 player. It would also be a great first DAP for starting young*audiophiles*or for those on a small budget. I don’t think this is the DAP to get when you’re a more experienced listener, the X3 doesn’t cost that much more nowadays. Too bad the UI isn’t like this one. If, like me, you will be using it just as a source with the Line Out, the X1 is an excellent buy: if you get a chance to try the X1 in this combination, I guarantee you won’t be disappointed.
I have been using my X1 & Picollo combo on a daily basis. Yes, the Astel&Kerns of this world sound better but I do feel so much more comfortable using the Fiio when on the go. I really love it and like I said in the*podcast: for this price everyone should get an X1, I’m sure you’ll find a way to use and love it.
The next bit is important though...
So if you are listening to HD music, use demanding headphones and need a lot of storage space then it makes a lot more sense.
With this in mind, and assuming you arent using any high-demanding headphones you may well be better off saving your money and getting a Clip+ w/ Rockbox.

Although the Clip does FLAC it doesn't do 24/96 or 24/192 and I have a few of those in my collection, plus I would want more than 32GB of storage space.
