Firmware update available on Lotoo website. Updated from 1.0.0.7 to 1.0.0.10. (It accepted the file transfer only after updating first to 1.0.0.8). Strangely after the update the MQA titles on Tidal downsampled to 44.1 (OFS 4x) from the preupdate 88.2kHz ! Also the L/R reversal noted in the 4.4mm balanced output was not corrected after the update.

Titles tested - (all Tidal versions in Hi-Res) -
1. Speed Demon by Michael Jackson - The stereo reversal is noted well here - the bike moves from right to left on the 3.5 and from left to right in 4.4 (seriously ?... actually shouldn't matter but can be disconcerting when hearing favorites).
2. The Man Machine by Kraftwerk (they are the forgotten Fathers of Electronica/Techno) - the MQA version on Tidal showed a lowered sampling rate (44.1 KHz) after the update.
3. The Wall by Pink Floyd (the magician was the sound engineer Alan Parsons) - ABITW 1,2 and the Happiest Days of my Life in between them - shows off the value of 'gapless playback' (which appeared after the update).
4. Tum Hi Ho - Mithoon/Arijit Singh - Sound stage and transparency evident in this song.

Gear used -
1. Beyerdynamic DT 770 Pro - on the 3.5mm SE - decent amplification that drove these 250 ohm cans. On high gain - could enjoy them at 80/100 volume. On the Lightning-3.5mm cable from Apple I had to drive the volume up to 100 to get a decent sound.
2. iPhone 12 Pro Max - Lotoo showed up to be better than the proprietary Apple Lightning-3.5mm cable (which also is a DAC without amplification).
3. Fiio FH5s (open-back) - Lotoo made these shine to their potential - real open and wide soundstage - more than the closed-back 770. Comfortable volume - 45/100 on High gain and 60/100 on Low gain - through balanced 4.4mm with IEMs.

The USB C-Lightning OTG cable was worth the extra cost for (finally) turning an iPhone into a music player. (I cribbed about it initially about tight fit of the USB C male end but realized it actually clicked into place securely). I think this cable should have been included in the cost of the device like Earmen Sparrow and Beats 2.

Decent Amp / Beware - it is a transparent DAC - so GI/GO

Overall - 7.8/10

Excellent ordering and delivery experience from Audio Store. Got it within 24h of ordering - keep it up Folks !

It definitely adds a zing to your external speakers/headphones.I not a audiophile-vocabulary scholar. The vocals have more life to it, the bass is more punchy. The sound is definitely more spaced. Only gripe is some a silicone cover to take the knocks & prevent scratches would be a big plus. I have hooked it to my MacBook Pro and play Apple Music on external speakers which sounds great. On my headphones(HiFiMAN - HE400i 2020 V) the sound has more depth and clarity not as good as when paired with A&K with chord mojo. A great buy and Preetham with his personal care makes it super recommend

Amazing device for pairing with IEMs. The sound quality easily rivals DAPs costing much more ( and sort of makes low-priced DAPs obsolete).I have tested low-impedance planar-magnetic headphone using the 4.4mm output at loud volumes. I believe it can run even the most demanding IEMs from its 4.4mm output with no issues.

Dac is awesome. I am using MQA using Tidal on Uapp. You won't find better dongle dac in this price range. Highly recommended.

I am completely blown away by how something this small can be so magical. This little device makes my fiio DAP obsolete. iPhone + Type-C to Lightning OTG Cable + Paw S1 + Blon BL03 = Bliss.
But be ready to forgo 15-20% of your phone battery if you use it for 3-4 hours at a normal volume. That's what I am experiencing with my iPhone 12 pro, but the musical high it gives you is worthy of this. Thanks Audio Store team for guiding me to buy it.

It truly enhances the sound quality of even cheap iems. Sound becomes more cleaner and wider soundstage. it doesnt produce even a slight hiss with sensitive iems. I really loved this Dac-Amp. ❤