Disclaimer
*As always, with each review I try to improve and better show my experience as a regular but avid and passionate user!
*I try to make my reviews understandable and enjoyable for anyone, whether they're a newbie or an experienced audiophile.
*If you are looking for a super technical and in-depth analysis, please feel free to look for another review. There are many guys here who have much more knowledge than me and have been doing this for much longer.
*This time, the unit being reviewed was kindly provided by HifiGo in exchange for my honest opinion/review.
*I’ll try to keep it as brief as possible, "straight to the point!" And as unbiased as possible.
Gear Used
- FiiO K11R2R (NOS), HIDIZS S8 PRO Robin, EPZ TP35, DUNU DTC800, TempoTec V3 Blaze, (local WAV, FLAC files and Tidal streaming)
- Motorola Edge 60 Pro (UAPP), (Tidal)
- Notebook (Windows), (MusicBee), (Tidal)
- 4.4 balanced cable, and High Gain as always!™
Price: $169.99~199.99 USD
Specs
- Drivers Config: 2x DD (10mm composite bio-diaphragm + 8mm LCP diaphragm driver) + 2x BA (1x mid-high frequency BA + 1x ultra-high frequency BA)
- Sensitivity: 105dB
- Impedance: 37Ω
- Frequency Response Range: 5Hz-40KHz

Overall Build and Unboxing Experience
Unboxing and building DUNU sets has always been a pleasure, from the Titan S2, which is now the brand's entry-level set, to the more expensive "flagship" sets.
And with the x KOTO ITO, I couldn’t expect any less.
The set comes in a simple but beautiful black box with gold details, medium in size, but packed with goodies inside.
The black shell is entirely made of resin, including the nozzle. The faceplate has a pattern with bluish-green undulations that is almost imperceptible, but in the right light it shows its full brilliance. One shell has the DUNU logo and the other the name ITO, a true collaboration.
On the side of the shells is the beautiful KOTO logo and the left and right markings.
The cable included with this set is the "LEO," the same cable used in the DUNU DaVinci, featuring 4 strands of high-purity silver-plated single-crystal copper in a 22AWG Litz structure (*DUNU's words).
The cable is beautiful and extremely high quality, very flexible yet robust, with interchangeable 3.5mm SE and 4.4mm balanced plugs.
The case is the same as the cheaper sets like the S2; in any case, it’s a very good and convenient case for carrying the item plus a dongle and maybe an extra pair of eartips. I would have liked to see a special case here, maybe like the DUNU Vulcan 2 but in black and gold — that would be awesome.
Eartips for every taste! There are 10 pairs. DUNU S&S, which I think paired perfectly with the KOTO ITO, DUNU Candys, and the "normal" silicone ones that are more similar to the 08s.
Also included are a small cleaning brush, papers, and nothing else.
*About the fit: I should remind you that I have small ears and a very strange left ear canal, which makes it hard to get a good fit.
But with the KOTO ITO X, despite the shell being medium to large, similar to the S&S, I got a great fit, with perfect isolation and the shell doing its passive isolation job flawlessly.
*All of this analysis was done with the S&S eartips and the 4.4mm balanced plug.

Sound Signature
Classic big V-shaped tuning, with a great boost in the bass, and to compensate there’s also a boost that carries the upper mids all the way into the highs.
Bassy, fun, very natural mids and vocals, and a fairly smooth treble even with the boost used to offset the large amount of bass.
Bass
Well, there’s only one way to describe the bass on the DUNU X KOTO ITO: EXTREMELY FUN.
The x KOTO ITO, despite being "classified" as a basshead set, and I truly believe the tuning achieved that goal perfectly, differs from other "basshead" sets; in this case, everything is very well balanced.
The sub-bass is full-bodied, with a great rumble that even overlaps the mid-bass and, on certain tracks, continues directly into the mids and vocals.
The mid-bass is excellent, with punch, but because it’s "swallowed" by the sub-bass, it doesn’t have that "dry and visceral" punch; instead, it’s a kind of rounded mid-bass.
The amount of bass was dialed in just right to please bassheads and, at the same time, people who aren’t used to so much bass.
Mids/ Vocals
The mids and vocals are surprisingly natural.
The custom balanced armatures used here in the mids do a great job of controlling and handling the bleed coming from the bass.
They are natural, very well resolved, and handle any musical genre very well, even metal tracks, although I don’t recommend them for extreme metal tracks.
The vocals benefited from the minimal bass bleed and gained body and naturalness; they are very clear despite being a little recessed.
The string instruments are so good on this set that it’s simply captivating.
The male vocals are full of life, and the female vocals benefited from the boost in the upper mids.
Treble
Yes, they are silkier and smoother, but they still keep a good amount of brightness and air. Fairly open, detailed, and airy.
There’s no sibilance and no hint of harshness, even at volumes beyond sanity.
Technical Performance and Soundstage
The soundstage is OK (OK = good but not great)
The technical aspects of the KOTO ITO are excellent.
The whole tuning is very dynamic; imaging, layering, and detail are on par with other great sets in this price range, even those that aren’t focused on bassheads.

Overall Verdict
The DUNU x KOTO ITO is proving to be a pleasant surprise. After a year full of releases that feel like more of the same, the x KOTO ITO arrives bringing fun.
Enough analyzing every nuance of the music — just enjoy it. Go back to having fun and feeling it. That’s what Dunu brought with this set.
*Thank you, DUNU, for not being afraid of change.
*It’s an IEM that demands more power from the source and begs you to turn up the volume! Please, do it!



