Overview

The Loxjie D40 is a desktop DAC and headphone amplifier featuring dual ESS ES9068AS in a balanced topology with USB/coax/optical inputs and LDAC-capable Bluetooth. It supports PCM up to 32-bit/768kHz, DSD512, and full MQA decoding[4][5]. It targets users seeking a one-box solution for hi-res playback and headphone driving.

Scientific Validity

\[\Large \text{0.8}\]

Independent testing reports low noise and distortion with textbook linearity across the audible band, and better performance on balanced outputs; single-ended also meets transparency[1]. As a general comparison context, ASR’s Master SINAD chart for DACs provides an overview of measured transparency tiers where the D40-class devices reside[3]. The built-in headphone stage is serviceable though less ambitious than the DAC stage[1].

Technology Level

\[\Large \text{0.6}\]

A solid, contemporary implementation: dual ES9068AS, XMOS USB interface, quality op-amps, wide-format support, and practical I/O[4][5]. There is limited proprietary innovation beyond competent integration of mature technologies.

Cost-Performance

\[\Large \text{0.7}\]

Comparator (cheaper, equivalent-or-better): Topping DX5 II — dual ES9039Q2M, PEQ, LDAC, comprehensive I/O; independently measured transparent DAC performance and markedly higher headphone power[6][8].
Market prices: DX5 II 299 USD (US street/list)[6][7]; D40 430 USD (this review’s denominator).
Equivalence note: Matching hi-res/DSD capability, low-noise/low-distortion measurements, plus feature advantage (PEQ) and far higher output capability (up to 7,600mW @16Ω; 6,400mW @32Ω, balanced)[6].
Calculation: CP = 299 USD ÷ 430 USD = 0.70 → score aligned at 0.7.

Reliability & Support

\[\Large \text{0.7}\]

Aluminum chassis, fanless design, typical warranty and distribution, and firmware support provide a standard reliability baseline for long-term use[4][5].

Rationality of Design Philosophy

\[\Large \text{0.8}\]

Parts selection and feature set focus on audible transparency and real-world usability rather than cosmetic excess. Balanced/SE flexibility and LDAC support reflect practical priorities[4][5].

Advice

Choose the D40 if you specifically need full MQA decoding and balanced XLR line out in a single box. If you value higher headphone power and built-in PEQ at a lower price, the Topping DX5 II is a stronger value in most desktop scenarios[6][8][7].

References

[1] Audio Science Review, “Loxjie D40 Review (DAC & HP Amp)”, https://www.audiosciencereview.com/forum/index.php?threads/loxjie-d40-review-dac-hp-amp.31040/, accessed 2025-08-23
[2] Headfonics, “Loxjie D40 Review”, https://headfonics.com/loxjie-d40-review/, accessed 2025-08-23
[3] Audio Science Review, “Master SINAD (distortion) Comparison Graph for DACs”, https://www.audiosciencereview.com/forum/index.php?threads/master-sinad-distortion-comparison-graph-for-dacs.4814/, accessed 2025-08-23
[4] Loxjie, “D40 Product Page”, https://loxjie-audio.com/productshow.asp?id=159, accessed 2025-08-23
[5] Loxjie, “Products”, https://loxjie-audio.com/products.asp, accessed 2025-08-23
[6] TechRadar, “Topping DX5 II… priced 299 USD … power figures and features”, https://www.techradar.com/audio/hi-fi/this-bluetooth-dac-and-headphone-amp-with-cool-vu-meter-looks-like-super-luxe-audio-upgrade-but-its-actually-stunningly-well-priced, accessed 2025-08-23
[7] Amazon.com, “TOPPING DX5 II Hi-Res DAC & Headphone Amp Combo”, https://www.amazon.com/TOPPING-DX5-Hi-Res-Headphone-Combo/dp/B0FC6HRB2S, accessed 2025-08-23
[8] Audio Science Review, “Topping DX5II Balanced DAC and Headphone Amp Review”, https://www.audiosciencereview.com/forum/index.php?threads/topping-dx5ii-balanced-dac-and-headphone-amp-review.64264/, accessed 2025-08-23

(2025.8.24)