For the DX170, iBasso decided to use two CS43131 DAC Chips in a fully balanced configuration. The CS43131 is a well known entry level DAC chip which suffered from a temporary shortage but it is now back to production. The iBasso DX170 utilizes the FPGA-Master technology developed by iBasso. The FPGA-Master, as the audio system controller, directly requests audio data from the SoC, and plays a major role in signal reproduction and maintaining signal integrity. It synchronizes and generates all audio clocks at the same time utilizing two NDK femtosecond oscillators to achieve a fully synchronized single clock source. The FPGA and NDK oscillators also reduce jitter to an extremely low level, building a clean digital audio signal. The DX170 supports bit-perfect playback up to 32bit/384kHz, native DSD up to 256x and full 8x MQA decoding