FiiO X3 II Portable High Resolution Audio Player 2nd Generation (X3II) The FiiO X3II is a portable high resolution audio player and USB-DAC for audio enthusiasts. The unit features an audiophile grade architecture and premium components capable of playing files up to 24-bit/192 kHz in a variety of formats including native DSD, WAV, WMA, ALAC, FLAC, APE, AIFF, and more. The X3-II utilizes a Cirrus Logic CS4398 DAC coupled to a finely tuned low-pass filter offering extremely low noise and phase distortion. Additionally, the tantalum capacitors in the analog circuit provide minimal internal resistance for the best uncolored sound. Dual crystal oscillators ensure the lowest jitter and highest precision playback of music at any sample rate, eliminating conversion artifacts.