Band: opinion spread · Dot: weighted average
Sources split — not on whether they like the sound, which nearly all do, but on whether it has one. One camp (both lab benches, Audiophile Heaven, Pragmatic Audio, Currawong and the measurement-minded forums) reports a neutral, transparent device whose distortion sits far below hearing. The other (Headfonics, Headfonia, audioreviews.org, eCoustics, Soundnews and most owner impressions on Head-Fi and Reddit) hears a consistent character next to ESS-chipped rivals such as the K19: warmer, denser, smoother, with a more relaxed top end. As with FiiO's K9 AKM, both camps agree on the direction of the claimed difference; they disagree on whether it exists.
Measured
Hi-Fi News' Audio Precision bench: THD 0.00009–0.0003% (20 Hz–20 kHz) over the top 30 dB of the range, 118 dB A-weighted S/N from every digital input, low-level linearity within ±0.1 dB across 115 dB, jitter under 25 ps, and a headphone-output response flat to ±0.03 dB from 20 Hz to 100 kHz; the only measured tonal lever is the filter menu, where the Slow and Mini Slow types roll off 8.3 dB by 20 kHz. Secrets of Home Theater and High Fidelity measured THD of 0.00029% and IMD of 0.00045% at the line output with an effective 19.1 bits, and noted the residual is dominated by the third harmonic. FiiO's own AP data, reproduced by Pragmatic Audio, put headphone-output SINAD at about 105–106 dB.
vs. listeners — Nothing in either bench distinguishes the K17 tonally from a clean ESS design, yet reviewers who compared it to the K19 side by side describe the same directional difference every time. The most instructive evidence again comes from believers: a Head-Fi owner who A/B'd a K9 Pro AKM against the K17 through the same external amplifier reported 'I could notice no difference while listening to tracks or movies,' and was told that 'Hearing a difference between the K9 Pro AKM and the K17 as DAC only should be incredibly difficult.' On Reddit, the HE1000se-synergy post crediting the K17's amp with 'a touch of warmth and intimacy' drew the reply 'they don’t make a difference, measurably. but, it’s possible you hear one, because the human brain works in very weird ways.' Secrets' bench offers one physical hook that cuts the other way: its author reads the third-harmonic-dominant residual as giving the sound 'a bit of an edge,' the opposite of warmth. No blind test settles it.
“The K17 realises a maximum 5.16V balanced output from a 70ohm source impedance, delivering a 118dB A-wtd S/N ratio from all digital inputs and with a low-level linearity that’s true to within ±0.1dB over a full 115dB dynamic range.”
Paul Miller · Hi-Fi News (Lab Report)
“When testing them side by side as USB decoders, the K17 clearly displays stronger coloration, shaping vocals thicker, sounding more robust with less sibilance.”
James · Headfonics
