The Tronsmart Encore in-ear headphones come with a built-in DAC

Tronsmart is the latest headphone maker to announce a pair of in-ear Lightning headphones designed for the new iPhone 7, but it looks to be the first to include a DAC (digital-to-analog converter) for the tiny speakers. The Tronsmart Encore in-ear headphones use a DAC and a Lightning audio module (LAM) to deliver 48 kHz/24 bit digital audio (the DAC and LAM sit near the microphone instead of in the speaker). They also have noise-isolating ear tips and a Kevlar fiber cable to help