The portable M3 Ultra player maintains the compact size of its predecessor, with an upgraded Android platform and a new audio circuit.

Externally, the design of the M3 Ultra is similar to that of the previous model, with a 4.2-inch screen offering the ideal balance between usability and portability. The aluminum construction retains the same overall design with small modifications, including a new solution for the MicroSD card door, offering standard 3.5mm and 4.4mm output combinations.

Internally, significant changes include upgrading the Android platform to an octa-core Snapdragon 665 processor and Android 10, offering fast system response and app compatibility. It is also combined with the Android Global Lossless Output (AGLO) system for optimal audio performance.

The audio section is based on a pair of DAC ESS ES9219C, with the addition of two Ricore RT6863 as headphone amplifiers, facilitating the management of headphone load with reduced distortion and improved dynamic range. Special attention has been given to the ELNA Silmic II capacitors, which are critical to the M3 Ultra's acoustic tuning.

Overall, the M3 Ultra offers a warmer and more relaxed sound compared to the original M3X model, while also improving the technical aspects of audio performance.