A new standard for listening to music was proposed while developing the AK100. 
We recognized that certain aspects of the AK100 needed improvement during research and development for a successor. 
While considering how to improve the AK100, we realized that there was a difference between measured audio specifications and what we felt sounded good.
After much deliberation, our development efforts were focused on making the AK100 2nd Generation "feel" right to our senses rather than mechanically boosting technical specs. 
The original AK100 was developed according to audio specification standards, but development of the next-generation AK100 was developed to the "New Standard" of how the music sounds.

We present "A New Standard in Listening to Music" with the AK100 2nd Generation.

lthough the dramatic depth in sound quality delivered by the Balanced Out was proven in our flagship model, we wondered if the same benefit could be gained by implementing the Balanced Out with a Single DAC. The newly designed demo board delivered the ear-pleasing sound quality we needed. The value of a Balanced Out with a Single DAC is confirmed with every musical note.

The AK100 2nd Generation provides a rich, warm sound experience through the re-tuned A-amp designed specifically for the CS4398 Single DAC.

he unbalanced method is the most commonly used basic method which consists of "left and right signals + ground line”.
This setup includes a ground line which blocks out external noises from the outside.
However, since the ground line cannot block out all of the external noises completely, external noises can be mixed into the signals that are transmitted, which then result in changes to the sound.
The longer the signals travel, the more external noises that will be mixed into the sound which is why it is used within a short distance of 1 to 2 meters.

Unlike the unbalanced method, the balanced method has an additional cold signal to compliment the hot signal which reduces the external noises.

The AK100 2nd Generation includes the USB DAC feature.

The AK100 2nd Generation also functions as an external DAC (sound card) when connected to a PC or Mac via USB.
The AK100 2nd Generation's sound quality is available for stored music on any PC or Mac as it serves as a built-in sound card.

- The AK100 2nd Generation supports up to UAC 1.0 (USB Audio Class 1.0) Output (24 bit, 96 kHz) via USB DAC, and EQ settings are not applied.

General Specifications

Model
AK100
Body Color
Smoky Blue
Body Material
Aluminum
Display
3.31inch WVGA (480 x 800) AMOLED Touchscreen
Supported Audio Formats
WAV, FLAC, WMA, MP3, OGG, APE(Normal, High, Fast), AAC, ALAC, AIFF, DFF, DSF
Sample rate
FLAC, WAV, ALAC, AIFF : 8kHz ~ 192kHz (8/16/24bits per Sample) 
/ DSD : DSD64 (1bit 2.8MHz), Stereo / DSD128 (1bit 5.6MHz), Stereo
Output Level
Unbalance 2.0Vrms / Balance 1.7Vrms (Condition No Load)
DAC
Cirrus Logic CS4398 x1 (Single DAC)
Decoding
Support up to 24bit/192kHz Bit to Bit Decoding
Input
USB Micro-B input (for charging & data transfer (PC & MAC)) / Connection Mode : MTP (Media Device)
Output
PHONES (3.5mm) / Optical Out (3.5mm) / Balanced Out (2.5mm, only 4-pole supported)
Wi-Fi
802.11 b/g/n (2.4GHz)
Bluetooth
V4.0 (A2DP, AVRCP)
Dimensions
2.16 ”(55 mm) [W] x 4.37 ”(111 mm) [H] x 0.58 ”(14.9 mm) [D]
Weight
5.99 oz (170 g)
Feature Enhancements
Firmware upgrades supported (OTA)

Audio Performance

Frequency Response
±0.025dB (Condition: 20Hz~20kHz) Unbalance & Balance 
/ ±0.6dB (Condition: 10Hz~70kHz) Unbalance & Balance
Signal to Noise Ratio
115dB @ 1kHz, Unbalance / 115dB @ 1kHz, Balance
Crosstalk
127dB @ 1kHz, Unbalance / 130dB @ 1kHz, Balance
THD+N
0.0009% @ 1kHz, Unbalance / 0.0008% @ 1kHz, Balance
IMD SMPTE
0.0004% 800Hz 10kHz(4:1) Unbalance / 0.0003% 800Hz 10kHz(4:1) Balance
Output Impedance
Balanced out 2.5mm (1ohm) / PHONES 3.5mm (2ohm)

Clock source

Clock Jitter
50ps (Typ)

Battery

Capacity
3,150mAh 3.7V Li-Polymer Battery

Memory

Built-in Memory
64GB [NAND]
External Memory
microSD (Max 256GB) x1

OS

Supported OS
Windows XP, Windows 7,8,10 (32/64bit), MAC OS X 10.7 and up

AK100 2nd Generation USB DAC