The IKKO ITM01 portable DAC/amp doesn't compete with the previously reviewed portable implementations, yet has more features than the EarMen Sparrow, the most expensive of the covered lot. Yes, it loses MQA rendering on the device, but I dare say IKKO is targeting a whole different market here. Indeed, at $59 this is a good option for those looking past mobile dongles and into a desktop setup, too. It's easily hidden to where you can use double-sided tape and stick it to the side/back of your PC case, but then you won't be able to use the buttons on the device. The physical volume buttons are nice to use, but the mode-selector button less so. Still, it allows for three on-board DSP changes, which works fairly well considering the market. Potential customers of the IKKO ITM01 are not going to be deciphering tonality and technical performances out of the 3.5 mm output; instead, they are more than likely just looking for a reasonable option to get back the 3.5 mm output for use with wired earphones, or headphones.

Having console audio control also clearly points to where IKKO thinks the money will be coming from, with Game mode seemingly having native compatibility with the major game consoles of 2021. Some of the modes work better than others, but are at least significant enough to merit being discrete options. I am not going to be picking things apart here given the price point and use cases, with portability and the modular magnetic connectors adding to the feature set. The ITM01 at $59 is pretty good thus, and the stock cables are enough for what the device can do anyway. I understand that the upgraded cables are likely going to be compatible with other IKKO DAC/amps in the future, so the $39 price point here may perhaps be more of a justification down the line. As it currently stands, the practical reasons to get them are not because they somehow improve the listening experience, but, rather, for the small, tangible upgrades, including aesthetics and build quality, as well as having all connector options collectively.