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Overview

The Fosi Audio SK02 is a small aluminium desktop DAC/headphone amp that punches well above its price. Inside sit two ESS ES9038Q2M DAC chips paired with an SGM8262 op-amp, decoding PCM up to 32-bit/384kHz and native DSD256. On the front you get a 3.5mm single-ended output (280mW at 32Ω) and a 4.4mm balanced output (1100mW at 32Ω) that can actually drive demanding planars and 300-ohm cans. The top-mounted volume knob doubles as play/pause and mute, with gain and input-mode buttons plus a sampling-rate LED matrix that shows exactly what the source is sending. USB-C input doubles as power, and a rear AUX out plus optical input make it a versatile hub for PC, phone, console or TV sources. Sound is neutral and revealing — tight bass, clear mids and sparkling treble — with a black noise floor that stays quiet even with sensitive IEMs.

At a glance

ES9038Q2M ×2
DSD256
4.4mm Balanced
1100mW

Pros & cons

Why we like it

  • Dual ES9038Q2M DAC chips
  • 1100mW balanced output drives full-size headphones
  • PCM 32/384 + native DSD256
  • USB-C, optical and AUX routing
  • Clean, detailed, neutral sound

Things to know

  • No companion app or EQ tuning
  • Buttons feel slightly light
  • No physical output selector

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