I have to admit I wasn't sure what to expect going in testing the iBasso SR3. Bio-cellulose style dynamic drivers tend to be few and far in between with some from the likes of Creative Labs gaining a cult-like status whereas others are mostly forgotten about. It's not the easiest to get these right in the first place and to further complicate matters with an uncommon composite as well as suspension makes the iBasso SR3 even more of a unicorn in today's world. Then there's the part where the brand is more known for its digital audio players and people still seem surprised there are iBasso headphones and IEMs. Perhaps this is also why I felt it was a good opportunity to review these given I have a soft spot for covering products most people do not.

It's a good thing I did too, since the iBasso SR3 is truly impressive. Yes, I have not heard the likes of the Focal Clear/Clear MG enough to say how those compare here as with other dynamic driver open-back sets which are more spoken about. My current experience in the $500-1000 price range has been mostly with planar magnetic sets, and predominantly out of China again. I can think of very few other brands that focus on dynamic driver headphones in this price range and this lends favorably for iBasso making a name for itself too. Based on what I've seen, the SR3 is the set that the company reps are the most proud of in terms of what they have been able to put out in the headphones space. This is one of the most dynamic sets I've tried in a while, and I even had to think back to the flagship $5000 Focal Utopia (2022 version) in this regard! It gets better with hybrid/tube amplifiers too but there's enough already out of solid state sources to where you can immediately tell these drivers are plenty capable.

Tonality, on the other hand, will be a hit or miss. There are two sets of ear pads provided, both of which differ primarily in the extent of fenestration (perforations) on the leather exterior. These end up making for two different sound signatures to where I do want to recommend the iBasso SR3 with stock pads to those who want a bassy sound or even those who are treble sensitive. It's a warmer rendition of some of the better aspects of dynamic drivers, including drums and guitars sounding just as you expect out of recordings rather than having a metallic or plasticky twang to them. It doesn't have a lot of ear gain though and I can see some people choosing to go with other options that may fit more to their preferences—especially given modifying the tonality by EQ does get harder in the higher frequencies. I personally preferred the spare pads more which make for a more balanced and cleaner sound, albeit it does lose some of that bass magic that can attract a specific customer base all by itself. Now you would feel the iBasso SR3 provides a more HIFIMAN-like tuning but with its own twist that did enough to create an identity for itself and is well worth considering given its plus points, which include being strong on the comfort and build quality front that many others ignore. The included cable and the adapter, as well as the protective carry/storage case, all show iBasso recognizing what the end user wants to see beyond just the sound quality, meeting those expectations easily. iBasso deserves an award for the SR3 and I look forward to seeing what is next from the company!