FiiO M27 is a Reference-Grade Hi-Fi Portable Music Player in a Class of its Own Qualcomm QCS6490 processor Dual ES9029SPRO DACs Brand new high-capacity FPGA + RIVER femtosecond crystal oscillators Up to 5000mW + 5000mW desktop-grade power QCS6490 The M27 runs on Qualcomm’s QCS6490 processor, a chipset normally found in higher-end mobile devices. Paired with Android 13, 8GB of RAM, and 256GB of internal storage, the player handles large libraries, streaming apps, and PEQ adjustments without hesitation. It’s a smooth, responsive platform that makes listening feel effortless. Dual Flagship DACs Inside the M27 are two ESS Sabre Pro ES9039SPRO DACs. Each chip runs a 32-bit Hyperstream IV architecture that supports wide dynamic range, low distortion, and low noise—measurable improvements that translate into cleaner transients and an easy sense of space in your favorite albums. The DAC section feeds a fully-balanced analog stage designed to maintain that precision all the way to the headphone outputs. Desktop-Grade Power The balanced output can deliver up to 5000mW+5000mW in Ultra High Gain mode. Five hardware gain levels let you match the player to anything from sensitive IEMs to full-size planar headphones. If you’ve wanted a transportable device that can handle your entire headphone collection, this one covers a wide range of use cases without external amplification. Next-Level Connectivity The M27 includes 3.5mm, 4.4mm, and 6.35mm headphone outputs along with coaxial and optical I/O for pairing with DACs, amps, powered speakers, or receivers. It works equally well as a portable player, a desktop hub, or a digital transport. This flexibility makes it easy to integrate with gear you already own. Dual SD Slots Two high-speed microSD card slots support up to 2TB per slot, giving you room for high-resolution files, box sets, and archived favorites. With instant access to your entire library, you can move through genres, playlists, and long sessions without managing storage.