JimenezOmarAbout half the same. Ud301 is a balanced dac so ya different outputs and has the same dac chip used in this ai301, but has two of them instead so it processes the left and right audio sides separately. I think the headphone amp is the exact same, and would assume the sound of both is overall very close to identical since it's TEAC designed and the same dac chip is used.
datyetiThanks. I thought they were the same but the website labels ai-301 as "hi res" and not the ud-301 so I wasn't sure how different they were. I'm trying to decide between a Teac PD-301 paired with that UD, the PD-501hr, or the Marantz CD6006.