The FiiO M27 sits at the very top of FiiO's digital audio player range, succeeding the acclaimed M17 with four years of refinement and a wholesale performance overhaul. Conceived as a reference-grade portable desktop unit, the M27 combines flagship-class digital audio processing with a desktop-calibre headphone amplifier inside a precision-machined TC4 titanium alloy chassis. The result is a player that transitions seamlessly from portable use to a fixed desktop source, driving the most demanding headphones from IEMs to orthodynamics without compromise.
Sound Quality
At the heart of the M27 sits a pair of ESS ES9039SPRO DAC chips, each handling a dedicated channel to maximise separation and channel balance. These are supplemented by two ES9312 ultra-low-noise voltage regulators and FiiO's sixth-generation proprietary Digital Audio Purification System (DAPS), which incorporates a newly developed high-capacity FPGA and dual femtosecond crystal oscillators for vanishingly low jitter. The balanced output delivers up to 5000mW+5000mW into 32 ohms in Ultra High Gain mode — a figure that matches or exceeds many dedicated desktop amplifiers. SNR exceeds 127dB (A-weighted), THD+N measures just 0.0027% at 1kHz, and channel crosstalk is held below -107dB. A six-stage, fully differential audio circuit built to full-size desktop standards ensures maximum dynamic range and signal integrity throughout the signal path.
Features
The M27 is built on Qualcomm's Dragonwing QCS6490 SoC — architecturally equivalent to the Snapdragon 778G — paired with 8GB of LPDDR5 RAM and 256GB of onboard storage. Two microSD card slots return, with theoretical capacity of up to 4TB across both slots. The 5.99-inch fully laminated 1080x2160 display, protected by fifth-generation Corning Gorilla Glass, provides a smooth and responsive interface for browsing large local libraries or streaming services. A removable and field-replaceable 9200mAh battery addresses long-term ownership concerns. Five hardware gain stages and a dedicated USB power port unlock Ultra High Gain Mode — bypassing the battery entirely during desktop use to eliminate charge cycle wear. The M27 is the first digital audio player to support a 31-band high-precision lossless parametric EQ with AUTO EQ alignment, powered by FiiO's proprietary DAPS algorithms.
Connectivity
Output options span 4.4mm balanced, 6.35mm single-ended, and 3.5mm single-ended headphone jacks, alongside 4.4mm and 3.5mm line outputs. Digital outputs include coaxial (up to 384kHz/24bit, DSD128 DoP) and optical (up to 192kHz/24bit). The M27 also accepts coaxial digital input, enabling use as a standalone desktop DAC. Wireless connectivity covers Bluetooth 5.4 with SBC, AAC, aptX, aptX Lossless, aptX HD, aptX Adaptive, and LDAC in receive mode, plus Bluetooth 5.2 for transmission to wireless headphones. USB DAC mode supports up to 768kHz/32bit and DSD512 natively. Wi-Fi is included for streaming from services such as Tidal, Spotify, Qobuz, and local DLNA/UPnP sources.
Design
The TC4 titanium alloy body undergoes extensive CNC precision machining to achieve the M27's bold modern lines and precise ergonomics. A 3D cooling system combining a graphite vapour chamber and graphene thermal conduction pads manages heat generated by the high-current amplifier stages. Dedicated dust protection plugs seal the optical, RCA coaxial, and 6.35mm ports during portable use. The unit ships with an officially customised heat-dissipating leather case, a Yaoli linen storage bag, and is compatible with FiiO's DK1 Plus cooling stand for full desktop operation.