The 3.5 mm version is designed exclusively for music use, with a microphone-free design. This solution simplifies the signal path, ensuring cleaner and more direct audio transmission with wide compatibility.

The USB-C version features an integrated Realtek ALC5686 digital-to-analog converter, supporting playback up to 32-bit / 384 kHz resolution. This solution enables direct digital signal processing, making sound quality independent from the source device’s internal sound card.

This version also includes a built-in high-sensitivity microphone, ensuring clear voice transmission for calls and voice control. The microphone is exclusive to the USB-C version and is not available in the 3.5 mm model.

During tuning, SIVGA Audio engineers aimed for a balanced sound signature. The high frequencies are smooth and controlled, the midrange is clear and well-defined, while the bass delivers a firm yet non-exaggerated presence.

Vocals blend naturally into the soundstage, remaining non-intrusive while still clearly separated from the instrumental background. This character provides a stable, fatigue-free listening experience even during extended sessions.

The 14.2 mm dynamic driver provides a spacious soundstage and stable imaging. The composite diaphragm and copper ring reinforcement improve diaphragm control, reducing distortion and increasing accuracy.

Thanks to the lightweight CCAW voice coil, fast response is achieved, which is especially noticeable in transients and micro-details. The N50 neodymium magnet provides stable and powerful drive, contributing to a dynamic yet controlled sound presentation.

The earphone uses an MMCX connector system, allowing quick cable replacement. The 4N silver-plated OFC wire ensures clean and stable signal transmission while improving durability and long-term reliability.

The M260 also supports various aftermarket cables, including balanced options, allowing flexible fine-tuning of the sound character.

The ventilation openings integrated into the housing help balance internal air pressure, which is crucial for dynamic driver operation. This solution reduces pressure build-up in the ear canal, resulting in more comfortable long-term use.

In addition, the low-frequency range gains a more controlled and airy character, while the soundstage becomes more open. Diaphragm movement is more stable, resulting in more accurate transient reproduction.