Note: I won’t be providing photographs. I don’t have the time to do these beautiful cans justice. Please see @voja photos.
Note 2: I’m writing this review to offer another perspective and point of data on headphones with very few published impressions comparatively.
BLUF (Bottom-line, Up-front):
These are great cans with caveats. The two included pads provide distinct sound-signatures. Imaging with both pads is spot-on and although smaller in width than I liked, depth was very good.
Stock pads: Intimate, but not claustrophobic. Warm, a tad dark, muddy (veiled?) mids.
2nd pads: Larger soundstage, but not large. Full mids, but loses just about all the low-end. Smooth and enjoyable treble.
Introduction and Background
Being my first review (and likely my only review), there is a lot I’d like to disclaim beforehand. I’m a self-proclaimed budding audiophile. Like quite a few before me, it was really gaming and movie audio and the inability to use my speaker setup at all times that necessitated finally looking into a “good” headphone system. Music came after hearing some of my favorite tracks on the trusty 6XX. Again, like so many others, that cursed headphone was the gateway to this addiction.
So, why should you trust my review? Well, you shouldn’t. You shouldn’t trust just about any review for audio equipment. Think about it, just about every facet of headphones is subjective; comfort, sound signature, aesthetics, etc. TRIGGER WARNING Now some may argue objective data can be utilized to prove a headphone is “good”. My opinion is this is about the only thing I believe to be 100% false. Eventually all audiophiles will come to realize, sometimes after massive damage to their wallets, FR graphs can be misleading, incomplete, or downright wrong. They can supplement and confirm something you HEAR, but simply can’t portray the whole picture. Why am I opening this can of worms? Because of this graph: https://crinacle.com/graphs/headphones/ibasso-sr2/ and this comment from Crinacle ranking: “Shouty, shrill and lacking the proper heft in the bass region”. To keep this somewhat short and on-point, you review the FR and make your own judgements. I don’t hear shouty or shrill, bass is lacking, but it’s still too much with the stock pads. :
Gear Used:
PC>Tidal Hi-fi > Bifrost 2 > Lyr 3
PC> TidalHi-fi > Modi 3+ > Heresy
iPad>Tidal>Qudelix 5k
Build and Comfort
Fantastically luxurious for the price point. Pads are soft and plush. Build is solid, but not DT1990 solid. One big black mark on this is the terrible headband adjustment mechanism. It doesn’t work. At all. To keep the size, the stopper must be loosened (torx screw), lowered, and tightened. Given the wonderful leather strap, the comfort of the earpads and the sonic quality, I’ve forgiven iBasso this flaw. It also helps that I wear the headphones at max size anyway, but if my wife wants to put this on, it doesn’t hold the size and requires the aforementioned adjustment.
The SR2 comes with an extra set of pads (more on this later), one of the best cables I’ve used, and a nice carrying case. I believe the SR2 to be a solid value based on sonics alone, but these included accessories really push it over the top.
Power requirements
The SR2 is very efficient and can be driven from just about anything. I’ve been happy using the tiny Qudelix K5. It does take quite nicely to the Lyr 3 stack and rewards the listener with a bit more expansiveness and tighter low-ends.
Sound signatures:
As stated previously, the included two pads alter the sound signature almost completely. The stock pads have smaller perforations. The second pads have larger and more numerous perforations. I’ll cover each section with both pads. I believe I swapped pads at least 15 times. The pad swap is the same mechanism used by the DT1990. Interestingly, the notch was covered with tape that had to be removed before pads could be swapped. Not sure why, but there you have it.
Sub-bass - both pads:
Sub-bass is linear and tight on both pads. Both pads feel light in this department, but the 2nd pad with the larger perforations is considerably worse. On tracks like Breath Into Me by Marian Hill, there should be a consistent ~40hz thump that is felt. It’s just not here. It’s worth noting, the sub-bass can certainly be eq’d in, at which point, it’s massive, dynamic, tight, and dry. The closest I’ve personally gotten to a subwoofer feeling in a headphones. Only the LCD-GX from my current collection can best the SR2 and that’s mostly due to speed and reverb (or lack thereof really). It’s also Planar drivers, so not really fair to compare.
Bass - both pads:
Lows are enjoyable on both pads, but the stock pad has more quantity of base. Quality is about the same with both pads. I’m really partial to lows and believe both pads need more to fill out EDM, Metal, and Hip-Hop tracks. Classical, Jazz, and others may get away with the stock pads tuning, except for the caveats mentioned below.
Mids - Stock pads:
This is where the headphones weakness (in my perception) really comes into focus. This is also where the cans get contradictory. Remember how I said I’d like more bass on BOTH pads? Well, the thing is the amount of bass that is there, from about 100hz to 350hz, already drowns out the mids giving a muddy and -dare i say it- a veiled sound. It somehow manages to also pull the mids way in. I wish I could articulate it better, but essentially, think of it like taking sound and crunching it up like a ball of paper. Now before anyone tries to hang me from my toes, no, it’s not that extreme, but it is scrunched. Male vocals are unnatural and excessively deep. Female vocals are also affected, but not as extremely.
Mids - 2nd pads:
Everything I wrote above? The opposite. The lows are reduced, mids are pushed a couple rows away. Vocals especially shine and, in my opinion, rival the fabled 6XX.
Highs - Stock pads:
Stock pads don’t affect the highs to the same extent they do the mids. Highs are clear, but dark. Cymbal hits like the one right at the beginning of Dreams (Fleetwood Mac) are there, but not sparkly. Nothing is excessive and there is a slight roll-off, but I imagine folks who like the Audeze house sound would be at home here. To sum it up: the highs are “chill” with these pads.
Highs - 2nd pads:
Once again the contrast is stark. These pads are brighter, sparkly, while not being sibilant. Cymbal strikes can’t be ignored, horns are bright and evoke emotion. Overall, you’re not ignoring bright tracks while wearing these pads.
Timbre - Stock pads:
If you’ve not noticed the pattern by now…. Once again the low-end imbalance murks up the water here. It’s less noticeable on percussion instruments and say Cello or bass, but piano highs and violin sound hazed.
Timbre - 2nd pads:
Sigh. You get it right? It’s just better. It’s consistent and the best I’ve personally experienced. Listening to Cash’s cover of Hurt every strum and pluck sounds accurate, crisp and clear.
Imaging, detail, speed - both pads:
In these categories there is much closer consistency with the exception of detail. Because the highs are not veiled in the second pads, it’s easier to discern detail. However, I would argue the detail is there with both pads, it’s just easier to hear on the 2nd pads.
Speed is a bit slow if you’re nitpicking. I felt like I could hear a noticeable reverb, but on second, third and 3209 listen, I couldn’t always pick it out.
Imaging is spot on and one of the best I’ve experienced. This was especially evident to me in a recent Borderlands 3 session. I could pick out each shot and knew exactly when a character was approaching from the rear, sides etc. For music, I use this video with eyes closed and pause randomly to see if I can pick where the instrument is (highly scientific, I know!). I could clearly separate and place the different strings even when the music was at its busiest.
Conclusion:
I obviously like this headphone with the 2nd pads quite a bit. It’s important to note, it’s not that the stock pads are unusable, it just wasn’t my preferred sound. No headphone is perfect, but using the 2nd pads, and adding a low-shelf +3db at 105hz I absolutely prefer this headphone to my 6XX, LCD-GX, DT990. I’ve also had a chance to audition (for at least two weeks): DT1990, Sundara, Arya, AKG 712 PRO, and LCD-X. I’m not saying this headphone sounded “better” than all or any of those. I’m saying this headphone fits my preference for sound, comfort, and value better than all of those. Especially Hifiman. I’ve been vocal about this before, but the things Hifiman gets away with should be criminal. Especially the $1600 Arya. I’ll stop here :).
Also, I will reiterate that I am a novice. It’s likely someone like Resolve, Chrono, or DarthPool will rip this headphone apart and point out things I either didn’t hear, or wasn’t bothered by. Professionals will also have TOTL headphones to compare it to and KNOW what is possible. I simply don’t and like I’ve always said: ya don’t know what ya don’t know ™ .
Thank you for reading!! Hope it was helpful.
.
of the other person, often with the intention of getting your own prepared opinion confirmed 
.
.
.
.
.
. Criticisms and questions welcome!
