Closer Examination

There isn't a lot of information out about the iBasso SR3 or its cable on the international iBasso website yet, but it doesn't take much detective work to realize the cable here shares a lot with the one provided with the iBasso SR2 in using two thick strands of copper/silver conductor for an ultimately silver-colored aesthetic that matches well with the gunmetal gray aluminium housings on the cable plugs and splitter. This new cable terminates in a balanced 4.4 mm TRRS connector, but iBasso includes a short adapter cable to allow the use of 1/4" (6.35 mm) single-ended outputs from your source too. The cable itself is 1.6 m long and is one of the more supple headphone cables I've used to date—it is quite easy to re-shape and does not display any kinking or microphonics in use. Past the low profile splitter we get one strand each headed to the two headphone channels wherein a plastic blue/red strain relief section helps identify the left and right channels, respectively. The cable then terminates in two 3.5 mm TRS connections and the metal plugs are all gold-plated for oxidation resistance.


It's not easy for headphones to have their own unique and easily identifiable design and yet something about the iBasso SR3 feels just that. I get reminded of a few different headphones—the HIFIMAN HE400se, the Dan Clark Aeon Closed X, the HarmonicDyne G200—but it still feels different, having a design that is homogenous enough to merit recognition as iBasso's own style. The SR3 uses a black and silver aesthetic to good effect to come off smaller in profile than it actually is, and we see it can also be stored flat so perhaps iBasso might want to explore a thinner case too. The headband assembly uses a pair of pre-formed curved steel rods with a genuine leather suspension band underneath that has iBasso Audio embossed on it. The suspension band is wide and thick enough to be plenty comfortable over the head and the side contacting your skin/hair gets a soft fabric layer for added comfort and breathability. I did not experience any hot spots on the top of my head here, so my initial thoughts about perhaps needing ventilation holes are not necessarily valid. The suspension band is stitched neatly and ends in a movable slider piece set into the steel band rods as seen above. This is secured with screws allowing for easier repair/replacement than most such headbands and the inside of the frame has L/R markings to help indicate the left and right channels, respectively.


The aforementioned slider piece on either side is also what you use to help size the headband for your head. As the photos above show, you can move it up or down without being constrained to discrete steps as with other headphones. This means you are more likely to find the exact spot that works best for you but also means it will take some fiddling around to get both sides matched up to the same level, or at least near enough to not bother you. The suspension band also curves in and out accordingly and there should be enough contact area to spread out the weight of the iBasso SR3 over a larger area either way. There's plenty of motion up and down to accommodate users with heads small or large alike, and the pre-curved headband also does not feel like a constraint given it can also stretch outward with applied pressure on the ear cups.


The point where the headband assembly meets the ear cups is as close to the frame on the iBasso SR3 as any. Note the articulating point present here that allows for ear cup swivel of nearly 150° between the two end points. The cups also rotate inward and outward slightly to make for a set of headphones with plenty of movement in all three degrees of freedom, which is highly important for both comfort and also to help ensure the best possible fit and seal around your ears.


The iBasso SR3 is an open-back set of headphones and we see a metal mesh on the outside which now reminds me of the Philips Fidelio X2HR I have here too. It makes for a function over form design that appeals to my industrial design preferences, and the aluminium ear cups add some flair courtesy the sandblasted finish as well as the concentric rings as seen head-on. More branding, albeit subtle again, is present here. The ear cups get real close to each other naturally already so you know there's decent clamp force to begin with. Removing the ear pads is simple enough given they install in the typical manner with a stretchy "lip" that fits over and around the plastic interior with a gap in the middle. At this point we get a look at the dynamic driver used in the iBasso SR3, but we can do better.


There are multiple pieces of tape on top of holes cut into the plastic section of the ear cups which in turn host Phillips-head screws that keep the driver assembly in place. Removing all six of them—the seventh is over a notch cut into the ear cup that can help with pad installs but I found it was at a weird angle which didn't really do anything useful for me—will likely void warranty so you might as well live vicariously through these photos. The driver piece actually comes out entirely out of the ear cup frame which allows for a closer look at that acoustically transparent mesh as well as a hole in the aluminium to accommodate the cable connector, which we see is part of the driver assembly section itself! This makes for a clean, enclosed piece without any ugly thin wiring here exposed. We now get a closer look at not only the silicone suspension around the diaphragm but also the bio-cellulose composite diaphragm that makes up the dynamic driver transducer used in the iBasso SR3. I've seen some mentions of a "carbon fiber mycelium" diaphragm here but it could be a case of erroneous translation from the native Chinese information provided to dealers and social media partners. The magnets themselves are underneath and part of this enclosed chamber.


The stock ear pads also use genuine leather as with the spare pads we saw before, and have a medium-density foam filling inside. They are fairly large and thick, albeit contoured to better fit around the ears for most people with the thinner side on the front where your cheeks naturally protrude more than on the back of the ears. The openings are large enough to accommodate most ears and notice these are also fenestrated throughout to where the only real difference between the stock and spare pads is the amount of perforations—this can still affect tonality a lot as we shall soon see.


On the bottom of the ear cups and pointing outwards is where we find the cable connectors we saw before. iBasso uses the commonly seen dual 3.5 mm TRS sockets here allowing for increased compatibility with aftermarket cables should you wish to go that route. I thought the stock cable works quite well here and note how it is automatically directed away from your face and neck to where it won't be a bother when sitting down with the headphones over your head and ears. The cable is long enough to work with sources placed on your desk albeit it does feel to be in that weird middle ground at 1.6 m long to try and accommodate portable sources too, but not that well in practice. I do appreciate the provided adapter however, as now you are able to use the iBasso SR3 with either single-ended or balanced amplifier headphone outputs. I also have photos here to show how the iBasso SR3 w/cable looks on a headphone stand—just remember to hang it off the metal band rather than the leather suspension.