It supports 32-bit/384kHz PCM, native DSD256 and MQA audio and has 2.5mm, 3.5mm and 4.4mm outputs to cater for a wide range of headphones. The SE180 is an all-in-one player in itself, too, with the default module containing the ESS ES9038PRO DAC.

The concept: Astell & Kern releases a series of DAC modules, all with different sonic characters, so that owners can purchase them and swap them in over the standard supplied module if they so wish. To personally tailor your sound, the SE180 goes one step further than the slightly older SE200 (which has two user-selectable DAC configurations built into the player) in that it features an interchangeable DAC module design. How about a customisable PMP with interchangeable DAC modules? That's the idea here – and we liked it so much, we gave it What Hi-Fi? 20 Awards trophies. Read the full review: Astell & Kern A&norma SR35 Presentation is hugely likeable, with a tonal balance slightly on the rich side and a combination of power and finesse that feels very mature for a source at this level that most headphones will get along with just fine. The five-star player has the punch and rhythmic drive to keep you tapping along to upbeat tracks, and the insight to draw you into the details of those calmer ones. There's not a chance of the SR35 missing a beat with the music you send its way. The excellent SR35 boasts many of the features that made its five-star, What Hi-Fi? Award-winning predecessor so successful – including three headphone outputs (3.5mm, 4.4mm and 2.5mm), native playback of MQA, DSD256 and PCM up to 32-bit/384kHz files, 64GB of built-in storage (expandable by up to 1TB via a microSD card), and the neat ability to use the player as a performance-enhancing DAC device between your wired headphones and, say, laptop. But there's no arguing with the astonishing level of performance you get from it.

The SR35 stretches the definition of ‘entry level’, sitting a rung or two up the ladder from the affordable Sony NW-A306 and even pricier than the previous 'entry level' SR25 MKII it replaces.

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