Published October 2026 · prices checked Oct 30, 2026. Research-based comparison: manufacturer specs, Audio Science Review results, retailer spec sheets and owner reports. AmperHeads doesn’t bench-test or audition gear. How we research .
The Short Answer
Topping gives you more for the money; Schiit gives you a longer warranty and US support. At almost every price, Topping’s box has more rated power, more inputs, and features Schiit leaves out (Bluetooth, parametric EQ, a remote). Schiit’s boxes are designed and built in the USA, carry 2 to 5 years of warranty against Topping’s 1-year repair term, and are sold mostly direct.
Two ES9039Q2M DACs, 3.3 W into 16Ω single-ended and 7.6 W balanced (as rated), Bluetooth LDAC, 10-band PEQ, remote. Recommended by Audio Science Review.
$119, or $199 with Schiit's internal DAC card. 3 W into 16Ω and 415 mW into 300Ω by Schiit's rating, under 0.1Ω output impedance, 3-year warranty. Pair with a Modi 5 for a $268 stack.
7.5 W into 16Ω and 1.2 W into 300Ω balanced (Schiit's rating), optional DAC card, 5-year warranty. For planars and 300Ω Sennheisers you want headroom on.
Coming from our Modi generations comparison ? The short version for you: the Modi 5 and E30 II are close, and the amp you put next to them matters more.
The Two Brands in One Table
| Schiit | Topping | |
|---|---|---|
| Based in | California and Texas, USA (Schiit says “designed and built in the USA”) | China (founded 2008) |
| Where to buy | Mostly direct from schiit.com; some US-voltage units on amazon.com | Official Amazon store, plus Apos Audio, Linsoul and other retailers |
| Warranty | 2 to 5 years, by model | 30-day replacement, 1-year free repair (2 years on power amps only) |
| Returns | 15 days, minus a 15% restocking fee on budget models and 5% on the Asgard X and Bifrost 3 | Through the seller you bought from |
| Typical strengths | Long warranty, simple controls, matching stacks, tube and Class A options | More power and features per dollar, Bluetooth, PEQ, remotes, displays |
| Typical gaps | Few remotes, no Bluetooth, less power per dollar | Short warranty, support goes through the seller first |
What Is Current in October 2026
Both lineups have turned over in the last two years, so many comparisons online are pitting discontinued boxes against each other. Here’s what each company sells now.
Schiit (checked on schiit.com, Oct 30, 2026):
- DACs: Modi 5 ($149), Bifrost 3 ($699; Schiit’s page shows shipping starting Oct 30, 2026). The Modius and Bifrost 2/64 pages now return “Gone”.
- Headphone amps: Magni (Unity) ($119, or $199 with DAC card), Asgard X ($399), Jotunheim 3 ($499), Valhalla 3 tube amp ($499).
- One-boxes: Fulla E ($109), Vestri USB dongle ($99), and the Magni with its DAC card.
- Gone: Magni Heresy, Heretic and Magni+, Magnius, Asgard 3, Jotunheim 2, Modi Multibit.
Topping (checked on toppingaudio.com, Oct 30, 2026):
- DACs: E30 II (and E30 II Lite), E50 II (released March 2026), D50 III, E70 and E70 Velvet, plus D70, D90 and D900 models higher up.
- Headphone amps: L30 II, L50, A50 III, A70 Pro, A90 Discrete, A900.
- One-boxes: DX1 II (released 2026), DX5 II, DX5 Lite, DX7 Pro+, DX9.
Topping’s site still lists some older models alongside the new ones, so “listed” isn’t always “the one to buy”. Where a II or III version exists, buy that.
Budget Tier: Under $150
| Schiit Fulla E | Schiit Magni (Unity) | Topping DX1 II | Topping L30 II | |
|---|---|---|---|---|
| Type | USB DAC/amp | Amp only (DAC card optional) | DAC/amp | Amp only |
| Price (Oct 2026) | $109 | $119 ($199 with DAC) | ~$119 | ~$149 |
| Power, 16Ω (rated) | 300 mW | 3.0 W | not listed | 3.5 W |
| Power, 32Ω (rated) | 200 mW | 2.5 W | 1.0 W | 2.7 W |
| Power, 300Ω (rated) | 40 mW | 415 mW | 230 mW | 560 mW |
| Headphone outputs | 6.35 mm | 6.35 mm | 3.5 mm, 4.4 mm balanced | 6.35 mm |
| Output impedance | not listed | <0.1Ω | not listed | <0.1Ω (retailer listings) |
| Extras | 3.5 mm line out | 3 gains (one is −10 dB for IEMs), preamp out | Mic input on the 3.5 mm jack, 10-band PEQ, optical in and out, PS5/Switch USB mode | 3 gains, preamp out |
| Warranty | 2 years | 3 years | 1 year | 1 year |
Topping’s power figures for the L30 II come from retailer spec sheets (Topping’s own spec pages are images). The DX1 II ratings are from StereoNET’s launch report.
The pick here depends on whether you already own a DAC. If you do, the Magni (Unity) is the budget amp to beat: about as much power as the L30 II, three times the warranty, and $30 less. If you don’t, the DX1 II is the better one-box for $119: 1 W into 32Ω, a 4.4 mm balanced jack and a mic input for gaming headsets. The Fulla E is the low-power option, fine for IEMs and easy headphones and short on voltage for a 300Ω Sennheiser. For more single-box options see our budget DAC/amp combo picks .
Mid Tier: $200 to $450
| Schiit Modi 5 + Magni (Unity) | Topping E30 II + L30 II | Topping DX5 II | Topping D50 III + A50 III | |
|---|---|---|---|---|
| Price (Oct 2026) | $268 | ~$300 | ~$299 | ~$430 ($229 + $199 at launch) |
| DAC | ES9018 + Schiit Mesh filter | 2× AK4493S | 2× ES9039Q2M | ES9039Q2M |
| Inputs | USB, optical, coaxial | USB, optical, coaxial | USB, optical, coaxial, Bluetooth | USB, optical, coaxial, Bluetooth (LDAC) |
| Power, 16Ω (rated) | 3.0 W | 3.5 W | 3.3 W SE / 7.6 W bal | 2.15 W SE / 3.5 W bal |
| Power, 300Ω (rated) | 415 mW | 560 mW | 250 mW SE / 990 mW bal | 190 mW SE / 760 mW bal |
| Balanced headphone out | No | No | Yes (4.4 mm, 4-pin XLR) | Yes |
| Remote / PEQ | No / No | Remote on the DAC / No | Yes / 10-band | 10-band PEQ on the D50 III (remote not verified) |
| Warranty | 2 years (DAC), 3 years (amp) | 1 year | 1 year | 1 year |
A50 III power is from Audiophonics’ spec table; some US retailers list 3.5 W at 32Ω, which looks like the 16Ω figure moved one row.
This is where Topping pulls ahead. The DX5 II costs about the same as the Schiit stack and adds balanced outputs, Bluetooth, PEQ and a remote in one box. Audio Science Review recommended it, and Amir placed it among the 20 best DACs he has measured. The Schiit stack wins on warranty, and on simplicity if you’d rather have two separate boxes you can upgrade one at a time. The Modi 5 runs off USB power (1.5 V out) or 2.0 V with Schiit’s optional Linear Override wall-wart, and Schiit says the Magni (Unity) measures best of any discrete Magni it has made.
The E30 II + L30 II pair is the Topping equivalent of the Schiit stack, and the most direct comparison. They’re close on power. You’d pick the Topping pair for the remote and display, or the Schiit pair for the warranty. Our E30 II review and the Modi vs E30 page go deeper on the DACs.
Topping’s newer E50 II ($199, AKM AK4497S, Bluetooth LDAC, app EQ) and L50 (~$169 to $229, 3.5 W into 16Ω and 540 mW into 300Ω per retailer listings, 4-pin XLR output) sit between these two. We couldn’t find a full English spec sheet for the E50 II, so line-out level and noise figures are unverified.
Upper Tier: $400 to $700
| Schiit Asgard X | Schiit Jotunheim 3 | Schiit Valhalla 3 | Topping DX5 II (for reference) | |
|---|---|---|---|---|
| Price (Oct 2026) | $399 (+$150 DAC card) | $499 (configurations to $679) | $499 | ~$299 |
| Type | Class A amp/preamp | Balanced amp/preamp | Tube (OTL) amp | DAC/amp |
| Power, 16Ω (rated) | 3.4 W | 7.5 W bal / 2.4 W SE | not rated | 7.6 W bal / 3.3 W SE |
| Power, 300Ω (rated) | 380 mW | 1.2 W bal / 330 mW SE | 250 mW | 990 mW bal / 250 mW SE |
| Output impedance | 0.7Ω (6.35 mm), 3.5Ω (4.4 mm) | <0.4Ω SE, <0.8Ω bal | 25, 40 or 60Ω | <0.1Ω (listed) |
| Warranty | 5 years | 5 years | 5 years (tubes 90 days) | 1 year |
Above $400, Schiit has the more interesting amps and Topping the better value. The Asgard X is a Class A design with a 4.4 mm jack and an optional Mesh DAC card that adds EQ, loudness and a NOS mode. The Jotunheim 3 is the high-power balanced box. The Valhalla 3 is an output-transformerless tube amp, which suits 300Ω Sennheisers and is the wrong match for planars. A $299 DX5 II matches or beats the Asgard X on rated power. What you pay Schiit for here is the design, the 5-year warranty and, if it matters to you, US manufacturing.
Topping’s higher-end amps (A70 Pro, A90 Discrete, A900) exist, but we haven’t checked their current US prices, so they’re left out of the table.
Drive Math: An HD 600 and a Planar
Rated power is easier to judge as headroom over a real headphone. Method: the target is 110 dB peaks. A Sennheiser HD 600 (300Ω, 97 dB/mW) needs about 2.45 V and 20 mW for that. A HiFiMAN Edition XS (18Ω, 92 dB/mW) needs about 63 mW and 1.07 V. Headroom = 10·log10(rated power ÷ required power), using the 300Ω rating for the HD 600 and the 16Ω rating for the Edition XS. These are calculations from manufacturer ratings, not measurements.
| Amp | HD 600 headroom | Edition XS headroom |
|---|---|---|
| Schiit Fulla E | +3 dB | +7 dB |
| Topping DX1 II | +11 dB | 16Ω not rated |
| Schiit Magni (Unity) | +13 dB | +17 dB |
| Schiit Asgard X | +13 dB | +17 dB |
| Topping L30 II | +15 dB | +17 dB |
| Topping DX5 II (balanced) | +17 dB | +21 dB |
| Schiit Jotunheim 3 (balanced) | +18 dB | +21 dB |
Everything from the DX1 II up drives an HD 600 properly; the Fulla E reaches 110 dB with little to spare. For planars, every desktop amp from the Magni up clears 15 dB. Past that point, more watts don’t change much. See the amp picks for the HD 600 and the Edition XS power math for the full source tables.
Measurements and the ASR Factor
Audio Science Review is where much of this argument started. Topping built its reputation near the top of ASR’s SINAD charts, and current models continue that: Amir recommended the DX5 II and wrote that its distortion and noise are “vanishingly small”.
Schiit’s older gear drew mixed results there (a 2017 set of measurements of the original Modi started a critical forum thread), but its newer gear has done better. ASR recommended the Modi+ in November 2022, calling it competent engineering, with notes on weak out-of-band filter attenuation. We found no ASR review of the Modi 5 or Magni (Unity) as of October 2026, so compare those on Schiit’s published numbers: 0.0003% THD+N for the Modi 5 and under 0.0001% (−116 dB) for the Magni on low gain at 2 V into 300Ω.
What this means for you: both brands’ current boxes are rated well below audible noise and distortion levels. Measurements are a good reason to avoid a bad design. They’re a weak reason to choose between two good ones.
Reliability and Support
Topping’s L30 episode. Around January 2021, owners on ASR, Reddit and SBAF reported original L30 amps failing suddenly, and some said the failure damaged their headphones. A HiFiGuides thread from January 2021 collects the reports, including a disputed claim that only 4 in 10,000 units were affected. Topping said it had improved the L30’s protection circuit from December 2020 production. The L30 II replaced it in 2022. We haven’t seen a similar pattern reported for current Topping models, but that episode is why “Topping reliability” still gets searched.
Topping’s warranty in practice. Topping’s terms give 1 year of free repair on DACs and headphone amps (2 years on power amps), a 30-day replacement guarantee, and tell you to contact the seller first. You pay shipping to send a unit in; Topping pays the return. Buy from a retailer with a good support record, because that’s who you’ll be dealing with.
Schiit’s warranty in practice. Schiit handles warranty itself, in the US, for 2 to 5 years depending on the model. The trade-off is the restocking fee if you just change your mind: 15% on the Modi 5, Magni and Fulla E, 5% on the Asgard X and Bifrost 3.
Direct vs Amazon
Schiit started as a direct-only company, and schiit.com is still where the full lineup, the full warranty terms and the 15-day return window live. Its distributor FAQ says it sells US-voltage units on amazon.com, and some models have been sold there. Outside the US, buy from Schiit’s authorized distributor for your country if you want warranty service.
Topping runs an official Amazon store and sells through a long list of retailers. That makes Topping easier to buy, return and get delivered quickly. It also means support quality depends on the seller.
Which Should You Buy?
| Budget | Schiit | Topping | Our pick |
|---|---|---|---|
| ~$150 | Fulla E ($109), or Magni (Unity) ($119) if you own a DAC | DX1 II (~$119) | DX1 II for one box; Magni if you have a DAC |
| ~$300 | Modi 5 + Magni (Unity) ($268), or Magni with DAC card ($199) | DX5 II ( | DX5 II for features; Schiit stack for warranty |
| ~$600 | Asgard X + DAC card ($549), or Modi 5 + Jotunheim 3 ($648) | D50 III + A50 III (~$430) | Modi 5 + Jotunheim 3 for hard planars; Topping pair to save $200 |
- You want the most for your money: the DX5 II. See today's price for the Topping DX5 II on Amazon ↗
- You want separates, US support and a long warranty: Modi 5 + Magni (Unity). See today's price for the Schiit Modi 5 on Amazon ↗ See today's price for the Schiit Modi 5 from Schiit ↗
- You game on a PC or console and use a headset mic: the DX1 II, the only box here with a mic input. See today's price for the Topping DX1 II on Amazon ↗
- You own a DAC already and want the Topping amp: the L30 II. See today's price for the Topping L30 II on Amazon ↗
- You run 300Ω Sennheisers and like tubes: the Valhalla 3. Our HD 650 pairing guide explains why that pairing works.
- You want balanced outputs: see our balanced headphone amp guide first; balanced matters mainly for planars and boxes with weak single-ended jacks.
For more amps at the low end, see our list of headphone amps under $200 .
What Owners Say (as of October 2026)
This section summarizes forum and review discussion. It isn’t our testing.
- Schiit owners most often mention the stack format (Modi and Magni footprint), the warranty, and US-based support. The most common complaint is price per watt compared with Chinese brands, and the restocking fee on returns.
- Topping owners most often mention measured performance, features (remote, PEQ, Bluetooth) and value. The L30 failures still come up whenever reliability is discussed, and one buyer in that 2021 thread said the lack of compensation for damaged headphones was why they returned their Topping gear.
- Review consensus on the DX5 II is strongly positive: ASR recommended it, and TechRadar’s review was favorable too. On the DX1 II, What Hi-Fi? called it versatile but “limited by overly safe sound”, while Headfonics called it strong value.
- Sound “character” claims (warm Schiit vs analytical Topping) come up constantly and aren’t supported by the measurements. Treat them as preference.
Sources
- Schiit, homepage and lineup (“designed and built in the USA”, current product list)
- Schiit, Modi 5 product page (ES9018, 1.5 V / 2.0 V, 0.0003% THD+N, 2-year warranty, 15% restocking fee)
- Schiit, Magni (Unity) product page (3.0 W / 2.5 W / 415 mW, <0.1Ω, 3-year warranty, Corpus Christi assembly)
- Schiit, Asgard X product page (3.4 W / 2.8 W / 380 mW, $150 DAC card, 5-year warranty)
- Schiit, Jotunheim 3 product page (7.5 W balanced, 1.2 W at 300Ω, 5-year warranty)
- Schiit, Valhalla 3 product page (750 mW at 32Ω, 250 mW at 300Ω, 25/40/60Ω)
- Schiit, Bifrost 3 product page (ES9039 Mesh, $699, shipping from Oct 30)
- Schiit, Fulla E product page (300 mW / 200 mW / 40 mW, $109) and Vestri product page ($99 dongle)
- Schiit, distributor FAQ (US-voltage units on amazon.com)
- Topping, official site and product lists and warranty terms (1-year repair, 2 years on power amps, seller first)
- Audiophonics, DX5 II spec sheet (power table, line-out levels, Bluetooth codecs) and A50 III spec sheet
- Apos Audio, L30 II listing and L50 listing (retailer power ratings and prices)
- StereoNET, DX1 II launch report ($119, 1 W into 32Ω, mic input, PEQ)
- What Hi-Fi?, DX1 II verdict ; Headfonics, DX1 II review and E50 II review ($199)
- Headfonia, D50 III and A50 III review ($229 / $199)
- TechRadar, Topping DX5 II review
- Audio Science Review, DX5 II measurements (recommended, top-20 DAC) and Modi+ measurements (recommended, Nov 2022)
- Audiophile Style forum, 2017 Modi measurement thread
- HiFiGuides forum, L30 failure thread (January 2021); Apos Audio, Topping’s L30 update (protection circuit changes from December 2020)
- Headphonesty, E30 II and L30 II review (2022 launch)
