The price for their Modi 3 unit was a relatively helpful $99 and the reviews for the unit were ecstatic.

... Schiit Modi 3 vs Modi Multibit Quick Take … There are plenty of headphone amp and DAC combinations, too, starting from as little as £50 (the Fulla). If you are asking from pure objective audio point of view, the Modi 3 outperforms the D10. Schiit were also careful not to divulge whether they prefer the sound of one or the other, as that's what they want their customers to tell. - Duration: 13:44.

Schiit Magni 3. I'll just start with the big one.

I removed it, listened even more closely to the B1 on its own, then put the Modi 3 back, and to me, the Modi 3 improved the sound overall. Or, choose and optical or coaxial digital source with the included wall power supply. More depth. Magni 3+ measures better than Magni 3; Magni Heresy measures even better than Magni 3+. I actually like the modi 2 with my Lyr 3, more than the modi multi. Tonally, the Modi 3 sounds stately, laid-back, refined. Or connect to your phones and tablets that need a low-power-draw device, again using the wall power … The Magni 3 is the most affordable dedicated amplifier in the company’s portfolio, and sits beneath creatively-named products such as the Vali 2, Asgard 2 and Valhalla 2, right up to the Mjolnir 2 at £750.
Nice! I do love my Modi Multibit and Vali sound great though. With a full 2000mW into 32 ohms—rated in the most honest way, RMS continuous, both channels driven—Magni has tremendous reserves of power.

The Magni 3 is honestly a bigger deal than I thought it would be.

Modi 3 is a significant enhancement over previous Modi 2, offering 3 digital inputs (rather than just USB), a premium AK4490 D/A converter with active filtering and DC-coupled output, and the capability to be powerd by USB or with an external power supply. Magni 3+ and Magni Heresy have the same power output, and both are designed to drive headphones. Despite being cheaper, the newer Modi 3 measures a lot better than the Mimby; does this mean it is more accurate in interpreting music? Today, Schiit Audio announced the introduction the Modi 3, the third generation of its popular, high-value DAC. I think they are of equal quality, with different flavors. I actually own the Modi 2 uber and Modi Multibit, and use them both. I try to avoid such reviews as a matter of course. Ready For Any Headphone Magni 3 is ready for any headphone, from IEMs to hard-to-drive planar designs. From dealing with a company, I personally would stay far away from Schiit given their past history of customer service and response to work we have done here. For $99, Schiit is essentially giving all the features of the Magni 2u for $50 less AND the actual amp has been completely reworked. Or, choose Modi Multibit—the most affordable member of the Schiit Multibit DAC family. I have a Modi Multibit and these Modi 3's actually measure better; or at least the measurements we've seen for the Bifrost says the Multibit will measure worse, of course Schiit says the measured unit by Amir was bad. Tee-Jay The Stereo-Bargain-File 7,615 views Not quite as sloped / dark as the Modi Multibit, but it does have marginally better clarity. Schiit Modi 3 D.A.C full review and music review at 8m.20s by the stereo bargin file ! I kept in in my system listening to Classical, Jazz, and Rock.