The M260 from Sivga Audio is a flat-head wired earbud that rests in the concha instead of plugging the canal, a classic form factor that Sivga links to earlier generations of portable players. It launched in May 2026 at a list price of USD 39.90 and is sold in three versions - a 3.5 mm plug without a microphone, a 3.5 mm plug with a microphone, and a USB-C plug with a microphone and a built-in converter.
Key specs that matter
Each housing holds a 14.2 mm dynamic driver whose copper-ring composite bio-diaphragm is moved by a CCAW voice coil (copper-clad aluminium wire) inside the field of an N50 neodymium magnet. Sivga rates the frequency response at 20 Hz to 20 kHz. Sensitivity is quoted at 118 dB within a 3 dB window either way, impedance at 16 ohm with a 15 percent tolerance, and distortion below 1 percent at 1 kHz. On the versions with a microphone the capsule has a rated sensitivity of -42 dB, again within 3 dB.
Engineering and use context
Sivga machines each shell on a CNC mill from aircraft-grade aluminium, which keeps the earpieces light for long sessions while giving them a metallic finish with an exposed grille. The cable detaches at each earpiece through MMCX connectors, so a damaged lead can be swapped without replacing the drivers. The supplied lead is 1.2 m long and uses 4N silver-plated oxygen-free copper conductors, ending in an L-shaped plug on the analogue versions and a straight plug on the USB-C version. That digital version carries a Realtek ALC5686 converter chip in the cable, supporting playback up to 32-bit and 384 kHz directly from a phone or computer port that lacks a headphone socket. Sivga positions the model for music and for gaming, and the microphone versions also handle calls. The box contains the earphones, a user manual, four sets of foam tips and a soft case sewn from Oxford cloth.
Pairing
Given its low impedance and very high efficiency, the M260 is intended to run from smartphones, laptops and handheld consoles without a separate headphone amplifier. The analogue version suits any device with a headphone socket, while owners of recent phones without that socket can pick the USB-C version and skip an external dongle. Because the connectors are standard MMCX, third-party replacement cables with other terminations can also be fitted.
Alternatives
The Sivga Nightingale is a canal-type model built around a 14.5 mm planar magnetic driver, priced at USD 229.