AK100 II is aimed for the perfect harmony of engineering and design. From beginning to end, we re-examined the PCB layout, the form factor, the materials, and the CMF. More over, the two layers of AK100 II have two meanings. For the first layer, we used a hairline and diamond cut finish for the aluminum body. These two finishing processes add weight to the material while also symbolizing the signature weighty sound provided by Astell&Kern. The second layer acts as a protector and represents the delicacy of sound provided by Astell&Kern. The three delicate lines that are carved into the protector are reminiscent of string instruments.