Once I got over the mental hurdle of spending this kind of money on "only" one driver, I quickly realized that the Dream XLS is premium in every way, shape or form and that most certainly includes sound quality and build quality. Dita are no strangers to building high quality IEMs and the XLS showcases all of their research and experience. They mentioned that it was a labor of and that shines through on all aspects.
The sound is a natural listen with extremely high resolution, accurate and vast soundstage, thumping DD bass (where called for) and an inoffensive treble tuning that should make most listeners very pleased. In a race of driver counts, triple technology implementations and fancy tweeters, Dita made a bold move with a single DD in this segment and I think it has really paid off. What you get is an extremely coherent, totally balanced sound from top to bottom. To my ears, this IEM is warmer than the original Dream, but actually more balanced overall without a cold mid-range or strident treble of the original. I honestly believe all listeners will appreciate the tuning and sound quality of this IEM. It does everything so well and does so with elegance, class and outstanding sound quality.