Topping E70 & L70 Review

On this page, we’re checking out the Topping L70 Desktop Amplifier.

Topping L70 High-End Balanced Amplifier

The Topping L70’s dedicated webpage can be found here. It costs $349 USD. Topping’s amps are as impressive as their DACs, but I think they don’t get the attention they deserve. Including Topping’s L30, which my colleague Matty reviewed around 2 years ago, Topping has never let us down with their amps and we have had the opportunity to review pretty much every device they released. This kind of consistency is very valuable if you ask me. 

The L50 we reviewed last year was proof that Topping can improve the NFCA amplifier circuitry even further, and the L30 II we reviewed recently proved to us that it is possible to get a lot of performance for little money. So yes, Topping deserves a lot of credit for their work. Let this paragraph be a small preamble, the details of the amplifier and the technologies utilized will be discussed in the upcoming chapter.

Specs & Highlights are as follows;

  • Improved NFCA Amplifier Circuitry (same module as the A90)
  • Superbly Low THD (≈125dB)
  • Superbly High DNR (whopping ≈146dB)
  • Superbly Low Noise Floor (<0.3uV)
  • R2R Volume Control
  • 3.500mW into 16Ω Load
  • 560 mW into 32Ω Load
  • Output Impedance <0.1Ω
  • XLR & TRS Combined Sockets
  • RCA & XLR Inputs & Outputs
  • Ground Loop Noise Eliminator Switch
  • HPA & PRE Modes
  • 12V Trigger
  • L/H Gain

Packaging & Accessories

As with the E70, Topping has completely revamped the unboxing experience for the L70. The L70’s box is all black and has a textured surface with a crosshatch pattern. There are no product details or technical specifications on the top or bottom of the box. The Topping brand name is written in silver letters on the front and looks quite elegant. On the side of the box is the company’s address and a QR code, also in silver letters. Scanning this QR code takes you to the company’s website. 

Inside the hardened cardboard box, you are greeted by a more elegantly compartmentalized layout made of a mix of cardboard and dense foam. There is a large cardboard box on the right side containing the device’s IEC 13 power cable. At the top is a smaller box containing the other accessories that come with the device. The L70 comes with a remote control and a 6.35mm to 3.5mm adapter. You also get a couple of manuals and a Topping brochure detailing the company device line-up.

Design & Build Quality

The L70 shares the same form and factor as the E70. Naturally, it is the perfect companion for the E70 DAC. They can be stacked on top of each other as a combo stack, and together, they occupy less space than, for example, a D70S. Just like the E70, the L70 is available in a total of two color options.

In addition, in the silver color option, the volume pot on the front panel has a frame in a color matching the chassis of the device. This is unfortunately not the case with the black option. In the black version, the frame is glossy red. 

Similar to the E70, the build quality of the L70 is very good. The device feels a little heavier in the hand than the E70. Apart from that, the XLR connections are positioned one below the other for use as a stack, which you’ll appreciate if you use ultra-short XLR interconnects like me. The 4-pin XLR, 4.4mm, and 6.35mm sockets on the front of the device are very solid and tight. I can’t see any assembly issues or CNC imperfections. 

Let’s talk about the layout of the device. The device is built to be fully compatible with the E70. Everything is aligned, from the power button to the screens. The L70 front panel has a touch power button, a white-led display, and a volume knob. There are also 4.4mm, 6.35mm, and 4pin XLR outputs just to the right of the display. All other inputs and outputs are located on the rear panel.

The rear panel has the following sockets from left to right respectively: XLR-TRS balanced combo socket inputs, vertical RCA unbalanced inputs, vertical RCA unbalanced outputs, XLR balanced outputs, 12v trigger, GND/LIFT switch, and a USB-C port for software updates. Additionally, there are 4 rubber feet under both of the devices, helping them to stay put on the desk and resist cable drag.

Technology & Power

Topping states that they used their most advanced NFCA module inside the L70. They had previously used this module in their A90 amplifier, which is considerably larger in size than the L70. Topping’s Nested Feedback Composite Amplifier module features a fully balanced architecture. According to Topping; voltage current hybrid feedback architecture along with UHGF (Ultra High Gain Feedback) technology provides excellent performance, ultra-low THD+N, and a superbly high dynamic range of 146dB while also maintaining an ultra-low noise of 0.3u.

Topping utilizes R2R volume control composed of relays and resistor networks, which provide excellent channel balance and precise control. The amplifier does not suffer from imbalance even with super sensitive IEMs such as Yanyin Canon. L70 can be set to memorize the volume level and gain settings for its 8 outputs. It is also possible to set a volume limit to avoid issues if you tend to switch a lot between low and high loads such as IEMs and full-size Planars.

As for power, the L70 features a crazy amount of power under its hood and can feed every headphone on the market via its balanced outputs. The L70’s balanced outputs can deliver a whopping 7500mW into a 32Ω load and an incredible 600mW into a 600Ω load. Single-ended power delivery is half, but still plenty of power for %99 percent of headphones on the market.

SE outputs deliver 2300mW into a 32Ω load and 290mW into a 300Ω load. To be honest, as I was unboxing the L70, I was wondering how much further Topping could improve their NFCA. After experiencing the amplifier with my favorite can, the Edition XS, I don’t think there is much more to say. 

Moreover, the L70 features two gain modes low and high. Their data is as follows; SE Output: 0/13.8dB. BAL Output: 6/19.8dB. Note that the output impedance of the headphone outputs is below 0.1Ω, which means the amp can be paired with multi-BA monitors without any issues. I tested the background noise as well with the most sensitive monitor in my inventory, Yanyin Canon, and all I can say is superb. Hats off once again, Topping. Well done.

AMP Performance

Topping continues to develop and improve their NFCA module and I have been wondering for a while how they would improve it from this point on. Now with the L70, not only does it have a fully balanced architecture, but Topping has also introduced relay volume control, a feature that you find in higher-end, more expensive devices. When we look at the data on paper, we see that it is one of the 3 best amps they have ever designed, so I was very excited to review the L70.

Immediately after listening to it, I realized that Topping has broken their own record again and designed a very successful device. Lately, I’ve started to think that they are their biggest competitors. I can’t say that I have seen western companies taking much action about this dominance, at least in these price brackets. I can’t say that this excites me as a consumer first and reviewer second because, in industries where there is little to no competition, it is unlikely that there will be major breakthroughs. 

Coming back to the L70, we see a very well-designed amp with a wealth of connectivity options and an incredible amount of power under the chassis. I’m not sure if there are any planar or dynamic full-size headphones that the L70 would have trouble feeding.

In addition, the new relay volume control gives you perfect channel balance when you want to listen to extra sensitive IEMs and that’s just brilliant. The L70 is a very versatile amplifier, with pre-amp XLR outputs, XLR-TRS dual outputs, and balanced/unbalanced headphone outputs with only 0.1-ohm impedance, it will answer pretty much all your needs in many different setups.

Sound-wise, the L70 is linear, accurate, clean, and highly resolving. It sounds exciting, vivid, and detailed. I also tested the L70 with DACs such as the D1SE, Aurora, and the SU-9. Like the E70, the L70 faithfully conveys the characteristics of the paired DAC without introducing any manipulations into the signal. The L70 sounds tonally flat, accurate, and correct to my ears.

It also scales well with higher-end DACs, and can easily play at their level, reflecting the highlights of their signatures. It drives my Edition XS to its planar driver’s distortion threshold, effortlessly. You get heaps of clean power, ready at your fingertips. It also features a black, silent background even with the most sensitive IEMs in my inventory. Stellar job, Topping. Once again.


The review continues on Page Three, after the click HERE or by using the jump below.

Page 1: Topping E70 Desktop DAC, Packaging & Accessories, Design & Build Quality, Controls & UI, DAC Performance

Page 2: Topping L70 Desktop Amp, Packaging & Accessories, Design & Build Quality, Technology & Power, AMP Performance

Page 3: Topping E70 & L70 DAC & AMP Stack Performance, Comparison, Last Words

4.5/5 - (281 votes)

Long time Tech Enthusiast, an ambitious petrol-head, Yagiz likes his gadgets and always finds new ways into the tinkerer's world. He tries to improve anything and everything he gets his hands onto. Loves an occasional shine on the rocks.


  • Reply December 4, 2022

    Mr Jamie Hutber

    Thanks for the review guys!!
    I just wise I could find a good DAC that also included a pre-amp for my microphone!! 🙁

    • Reply December 4, 2022


      Thanks for the kind words Jamie!
      I know, right? Focusrite is just not cutting it after trying proper DACs

  • Reply December 8, 2022

    Pedro Gonzalez

    Thanks for the review guys. How does this stack compare to the IFI One Signature and the IFI Zen Can Signature? Would you say equivalent?

    • Reply December 17, 2022


      I would say better.

  • Reply December 19, 2022


    Great review. Just wish you detailed the L70’s controls and UI like you did for the E70. I currently use a Topping L30 which conveniently switches from headphone to pre-amp outputs using a toggle on the front panel. I love how easy it is to swap between my headphones and powered speakers and control their volume.

    How easy is it to do this on the new L70? Does swapping outputs mute the non-active device? What hoops do you have to jump through in the absence of a simple toggle switch?

    • Reply December 21, 2022


      It is quite easy to control via the included remote. The transition is smooth, fast, seamless. I use it with multiple connections. Swapping takes a button. Going from SE to BAL mutes SE and vica-versa.

  • Reply January 8, 2023


    Thank you so much for the review as there is hardly anything on the L70. I was wondering if you know how this compares with the A90 Discrete? They seem extremely similar. Thanks.

    • Reply January 11, 2023


      Hello Alan, unfortunately I don’t own an A90.
      I agree with you though, they seem similar.

  • Reply February 16, 2023

    Andrew Ballew

    The E70 falls short of actual performance compared to the non-signature iFi ZEN DAC V2. The fact for $200 you get a DAC and headphone amp for $150 its a non brainer to pick the iFi. You want to really beat the E70 for only about 50 bucks more put together a ZEN DAC V2 and a iFi ZEN CAN. A combo that is difficult to beat without a lot more money invested.

    Yes, I know the E70 measures well. I have measured it thoroughly myself, and have seen it hit 120db SINAD and get close to -128db SNR. The iFi can’t match that, but so what? The iFi still has a super wide -114db SNR, and if you actually take a look at its distortion on the spectrum analyzer, it is dominated by even order distortion. Which is often done on purpose when designing because to many ears is just sounds very good. See tubes for an example.

    All that said, E70 is a fine DAC yes. Especially when using HQPlayer to oversample to DSD512, or if you can’t afford that, Roon itself has a very, very nice sounding oversampler that can do the same. If you are still wanting to go the Topping route though, save up another hundred bucks and get the newer E70V. It in a different class as far as actual sound is concerned (and does eek out over the E70 by nearly a couple db in SINAD).

  • Reply March 12, 2023


    They sounded great to me, and initially I liked the form factor, but the controls and volume adjustment just didn’t do it for me so I went for K9 Pro ESS for a combo solution.

    I do recommend this stack, but as always personal preferences come to the fore. You’ll like these if you want a small form factor stack that’s better than the cheap stuff.

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