"The Element M has a very nice controlled and neutral response. It features a rich and impressively detailed sound, that brings out the finest of beeps. It’s an accurate sound, that doesn’t fail to impress with a natural approach... Bass reaches deep into the sub-bass areas with good resolution and rumble. There is plenty of foundation down low, which gives the entire scene a solid ground. Bass has a nicely full body, with very good texture and layering. Speed-wise lows are neither too slow and relaxed, nor too fast and unrealistic. You get a well controlled low end, with good punch, drive and authority... The Susvara is probably the hardest to drive headphone in today’s market. With the Susvara I need to reach comfort levels at -5dB. There is still some room left to go higher on the volume knob, should you want to reach bleeding levels... The Element M goes straight up to our Best DAC/Amp combos and I have a feeling it will be there for a long while. Well done Matrix Audio. This is how you do it."
"The Element M packs a lot of functionality into one small unit, yet it doesn’t seem like Matrix have held back on any part of it. The build quality is sublime, the sound quality oozes effortlessness and has an open and airy sound with incredible refinement. For the price it really does offer a lot, and Matrix Audio have really thought about the design and usability which is great. Yes some separate systems might offer a little bit more detail here and there, or offer slightly better sound quality, but you would have to pay a lot more to get this level of performance from separates in my opinion... Sound Perfection Rating: 10/10 (This is a solid device that deserves top marks for sound, looks and usability)"
Sound Perfect Reviews