The iBasso SR3 was kindly provided free of charge in exchange for an honest review. I didn’t receive monetary or any other kind of compensation and I don’t use affiliate links. The price of the iBasso SR3 is $599/€599 and you can buy it from ibasso-shop.eu.

iBasso Audio
iBasso is an audio manufacturer from China who is mostly known for making DAPs which are famous for combining great sound with excellent value. What many people don’t know though is that iBasso also makes high quality earphones and a full sized headphone.
iBasso SR3
The iBasso SR3 is the third installment of the open back headphone which was introduced as SR1 and got a revision as SR2. The SR3 features an almost identical design but has a brand new and updated driver that promises better sound performance than its predecessors.
Technical highlights
The SR3 is a high definition, open back headphone that combines the strength of the silicone suspension drivers with Tesla magnetic flux technology and bio-cellulose dome diaphragms. The superb elasticity of the silicone surround in tandem with the powerful Tesla flux produces a very powerful sound while retaining excellent micro details. The SR3 features a “silicone suspension” in the edge part that mounts the diaphragm, which uses liquid silicon. This silicone suspension enables the diaphragm to vibrate more uniformly than conventional polyester materials, resulting in a wider dynamic range. The SR3’s bio-cellulose diaphragm offers higher rigidity than synthetic fibers.

The SR3 is equipped with a Tesla magnetic circuit that drives the diaphragm more powerfully with a strong magnetic flux and this design maximizes the diaphragm’s performance, driving it uniformly to suppress resonance and distortion, resulting in clean, noise-free sound. With a new, high impedance design of 150Ω driver, the SR3 significantly reduces the effects of background noise from audio sources such as audio players. The incorporation of a CCAW (Copper Clad Aluminum Wire) voice coil increases the density of the internal voice coil wire and reduces the inertia of the vibration system, enhancing responsiveness to delicate and instantaneous power requirements.
Build quality and fit
The iBasso SR3 is a premium looking and well made headphone which uses first grade materials and has an excellent build quality. The ear-cups are made from aluminum alloy with a silver finish while the outer grills, the headband frame and the yokes are made from a black painted metal. The headband strap is made from a wide piece of real leather with a thin foam insert to offer the user a comfortable wearing experience. Care should be taken not to scratch the black finish because it is a little thin and can easily get pulled off.

The suspension mechanism is self adjusting, the ear-cups are rotating and there is plenty of adjustment margin to fit both small and larger heads. The iBasso SR3 at 395g is not that heavy and the headband ensures that the weight gets evenly distributed at the head. The clamping force is medium and just as needed to ensure a good seal without causing excessive pressure to the head. The comfortable ear-pads have large diameter with plenty of inner space to house larger ears without exercising pressure or letting them touch the driver mesh. This is a very comfortable headphone that you can wear for hours without the need to take a break.
Cable
The iBasso SR3 features a 1.6m long, detachable, cable with 3.5mm plugs in the headphone cups and a 4.4mm plug on the other end plus a short 6.35mm adapter cable. A 6.35mm to 3.5mm adapter is not included so you have to buy one if you want to use the headphone with 3.5mm sources. The silver-plated, single crystal copper cable is of high quality, it is well made, it doesn’t get tangled, the plugs are from aluminum alloy and have strain reliefs. The cable is mildly microphonic but only if you tap on it with your hands and not during the friction at your body.

Accessories
The iBasso SR3 comes tight with two different types of ear-pads and a premium carrying case.

The ear-pads
There are two types of ear-pads included in the package that are used to fine tune the headphone. The outer surface of both ear-pads is made from perforated leather and the inside is stuffed with memory foam. Their shape is asymmetrical, they are thicker at the back part for enhancing the wideness of the soundstage. The main difference between the two types of ear-pads is in the diameter of the perforation holes which are larger on the spare set thus offering a slightly different sound signature as we are going to find out later on.

Swapping the ear-pads
Swapping the ear-pads is not an easy and straightforward procedure because they are not attached by the means of a plastic ring with clips but instead there is a narrow leather band around them that must be fitted inside a rim which is located in the outer perimeter of the ear-cups. You need to be skilful and the whole procedure usually requires more than fifteen minutes to swap both pads. The longevity of the stripes is also highly questionable and best chances are that they are going to wear with frequent pad changes making them pretty useless in the long run.


Power requirements and associated gear
The iBasso SR3 is rated at 150Ω with a sensitivity as high as 108dB SPL/1mW thus making it a pretty easy load for most sources. You can drive it from DAPs or portable DAC/amps with a decent power output, such as the iBasso DX320, the FiiO Q7 or the EarMen Angel. At the same time, using desktop amplifiers with larger voltage swings, like the FiiO K9 Pro ESS or the Schiit Lyr+, greatly enhances the performance because the headphone responds very well to more power. The SR3 is also immune to potential source noise thus making it suitable for use with tube gear. After some testing with the stock cable I then switched to the Lavricables Ultimate pure silver cable. As per usual practice the iBasso SR3 was left playing music for more than 200 hours before listening evaluation.

Listening impressions
The two sets of the ear-pads are so effective in fine tuning the overall sound signature of the iBasso SR3 that we can essentially talk about two different sounding headphones.
With the stock pads we have a balanced and warmer, but not dark, sound profile with a very even mid-range and a smooth treble that is quite inoffensive but still energetic and transparent enough.
The SR3 has an excellent and linear sub-bass/bass extension that is followed by a slightly emphasized mid bass that is not out of tune when it comes to faithfully reproducing the low register acoustic instruments. The bass is not missing in quantity but it is not that much emphasized to cause bleeding into the mids or masking any other part of the frequency range. So, although the low end is not strictly speaking neutral, you can still use the stock pads for listening to classical and acoustic music as well as more modern and bass heavy music and it is really unlikely that the SR3 will not satisfy almost everyone when it comes to the low end response. Technicalities are also excellent, the bass is physically impactful with great dynamic contrast and a weighty, almost visceral, texture. It is very tight and controlled with excellent layering, plenty of definition and inner clarity while there is an audible reverb that adds a speaker-like quality to the presentation.

The spare pads on the other hand offer a more critical and neutral bass response with a slightly lowered quantity and a flattened out mid-bass that add better tonal accuracy and reference characteristics to the low end. There is also a gain in clarity and definition, the bass with the spare pads is slightly more tight and controlled with enhanced layering but it is a bit more dry and not as weighty as with the stock pads. And while it remains equally impressive, if not slightly better, when it comes to dynamics and physical impact, unfortunately there is some loss in the spatial qualities of the stock pads.

Going back to the stock pads, the mid-range is transparent, well defined and finely articulated. The tuning is even and linear, the mids sound balanced and blended with a polarizing upper-mids recession that some of you are going to love for it’s smooth and fatigue free sound qualities but some others will find it as robbing some vocal intensity and excitement. The timbre is natural, the sound is very analogue and musical with plenty of harmonic variety, great tonal accuracy and a sense of realism that affects both instruments and voices. Can’t help to mention here how much I enjoyed my beloved Dinah Washington as the iBasso SR3 did a great job in faithfully reproducing the unique timbre of her voice.

Staying with the stock pads, the treble is mildly subdued, very smooth and fatigue free but not that lacking in transparency and clarity. With the stock pads, the SR3 is on the warmer side and quite forgiving but still there is plenty of airiness, energy and detail retrieval. The good news is that if you are looking for some more excitement you can always switch to the spare pads.
The spare pads work in the opposite direction, they boost the upper mid-range and mildly subdue the mids while they greatly extend the treble making for a livelier and more sparkling sound with extra luminosity, plenty of airiness and deeper detail extraction. Combined with the more linear bass response, the headphone becomes considerably brighter and sharper, less forgiving and potentially fatiguing for people that are sensitive to this kind of tuning. The sound is cleaner, more transparent, better defined and less forgiving but also lighter and leaner than with the stock pads.
With the spare pads the SR3 is still musical and engaging but the truth is that the stock pads are definitely the more organic and analogue sounding. Timbre and tonality are very natural with both pads but the spares will add just a bit of artificiality in the upper-mids and treble. Rest assured though that with both pads, the iBasso SR3 greatest strengths are timbre realism and harmonic variety, this is an impressively lifelike sounding headphone where every last instrument is reproduced with great tonal accuracy both in its fundamentals and the overtones. With the stock pads the headphone is slightly slower and more relaxed while with the spares it becomes faster and snappier.
The soundstage is surprisingly wide with a solid stereo image and exceptional positioning accuracy. The soundscape feels expanded and immersive with plenty of holographic relief and grandness to the presentation while the SR3 offers great insight into the recording venue and excellent micro-dynamic contrast. Listening to symphonic music, like Shostakovich’s 9th symphony, is great for discovering the SR3 capabilities.

The iBasso SR3 is like a chameleon, a headphone with a great adaptability that you can use for listening to almost everything. Use the stock pads for casual everyday listening of all types of music or switch to the spares when you are in a more reference and critical mood. In the past two months, the iBasso SR3 has become my favorite headphone of the category that I use on a daily basis for listening to music and evaluating audio gear.
Compared to the Meze 109 PRO ($799)
The Meze 109 PRO is a headphone with impressive looks and an amazing build quality. The iBasso SR3 is more ordinary looking but it is equally well built and while the 109 PRO is just a touch more lightweight and comfortable, the leather ear-pads of the iBasso SR3 stay cooler on the long run. The Meze 109 PRO comes with a premium carrying case and two cables, but none of them is balanced and is also missing the spare ear-pads.
With the stock pads attached to the SR3, the 109 PRO has stronger bass presence and more emphasized mid-bass, that is slightly out of tune with acoustic instruments but more fun and engaging with electronic music. It also has a touch more prominent vocals and is brighter on the treble which is also more extended, airy and detailed.
The 109 PRO is thicker and more full bodied than the slightly leaner iBasso SR3 which additionally can become even more neutral and linear with the spare pads. More youthful, bassy and electrifying tuning for the 109 PRO compared to the relatively more balanced iBasso SR3.

Compared to the Sennheiser HD660S2 ($600)
The Sennheiser HD660S2 has the word famous iconic looks that give it a strong and highly distinguishable personality. It is mostly made from high quality plastic so it is lightweight and compact but not necessarily more comfortable than the iBasso SR3 which has larger ear-pads. It comes with two cables, one single ended and one balanced but is missing a carrying case and the extra pads.
The SR3 with the stock pads is more extended and neutrally tuned in the low end compared to the HD660S2 which is too mid-bass focused, something that doesn’t work that well with all kinds of music. Technicalities are really good in the HD660S2 regarding tightness, clarity and lack of distortion but it cannot match the dynamics and the physical impact of the iBasso SR3. The mid-range of the iBasso SR3 with the stock pads, is really well tuned and engaging but the HD660S2 is the best if you are looking for a mid focused headphone. The HD660S2 favors an intimate presentation with a great proximity to the listener compared to the more distanced SR3. The treble is equally smooth and resolving without lacking in extension, energy and finesse, timbre is very natural and realistic in both headphones. The iBasso SR3 is considerably more open sounding with an expanded and spacious soundstage when the HD660S2 is narrower and more claustrophobic but not lacking in positioning accuracy. Switching to the spare pads makes for an even more pronounced sound difference between the two headphones.

Compared to the HIFIMAN Ananda Stealth ($549)
The HIFIMAN Ananda Stealth is a super comfortable headphone but it might be too big for smaller heads while build quality and materials are rather inferior to the iBasso SR3. Accessories are also limited to a mediocre cable and a 6.35mm adapter.
With the spare pads on the iBasso SR3 you will be surprised by how close their frequency response is matched up to the mid-range. Then the Ananda has more emphasized upper-mids and treble, so it sounds forward and a little brighter than the SR3. It is also a bit more detailed, analytical and cleaner sounding than the SR3 and has a sharper imaging but it is not as impactful and dynamic. Again switching to the stock pads will yield a considerably different sound signature between the two headphones.

Compared to the HIFIMAN Arya Stealth ($1300)
If you go as far as to compare the SR3 with the HIFIMAN Arya Stealth then you will find that except for some differences in the frequency response, the latter fares better in certain technical areas like clarity, lack of distortion, detail extraction, soundstage height, positioning accuracy and imaging. Still the iBasso SR3 is more impactful and dynamic with a fuller texture while it is more versatile and adaptable.

Compared to the Focal Clear Mg ($1200)
The Focal Clear Mg is a luxurious looking headphone that is well made but it is heavier and not as comfortable as the iBasso SR3. It comes with a high quality carrying case and various cables or spare ear-pads depending if you buy the pro or the consumer version.
The tuning of the Clear Mg is slightly more balanced with a frequency response that falls somewhere in the middle of what the two SR3 pads offer. The Focal Clear Mg is fuller sounding and more visceral, the sound is weightier but still very transparent while it is more impactful and dynamic by a fair margin. The iBasso SR3 is not a slouch when it comes to physical impact and dynamics but nothing can beat the suspended driver of the Focal. The iBasso SR3 is more open sounding with a wider soundstage but the Focal is a little more holographic and immersive while both headphones can impress with their excellent positioning accuracy.

In the end
We usually say that a headphone is a value King when it marginally outperforms the competition in its respected category but the iBasso SR3 takes it a step further. Build quality, materials and accessories are at least on par and sometimes better than the competition while it wouldn’t be an exaggeration to say that the overall sound performance is comparable not only with the best specimens of the category but also close enough to headphones that are much more expensive. It is a headphone that combines upper tier technicalities with great musicality and timbre realism rarely found in this price tag.
The iBasso SR3 is one of the best headphones your can buy and you have to spend considerably more to get better sound performance. A headphone that is recommended for both casual and critical listening, something that raises its value even higher and rightfully crowning it as one of the best values in the market.
Copyright – Petros Laskis 2023.
+ Musical and balanced sound signature + Extremely realistic timbre + Excellent bass extension and technicalities + Physically impactful and dynamic + The two types of ear-pads offer two well distinguishable sound signatures + Suitable for both casual and critical listening + Wide and spacious soundstage with excellent imaging + Relatively easy to drive and immune to source noise + Very comfortable for extended periods of use + Excellent build quality and premium materials + Ear-pads and headband are made from real leather + High quality cable with 4.4mm plug and a single ended adapter + Hard carrying case is also included - Will not please analytical listening or treble fans - The soundstage is not as holographic and immersive as the best of the competition - The cable is mildly microphonic - Swapping the ear-pads is not that easy - Frequent swapping of the ear-pads might damage the attachment strap - A 6.35mm to 3.5mm adapter is missing


















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