The e10 uss an ESS converter chip, vs AKM in the E30. Many reviewers will attribute all sorts of sonical differences to this, and although it is possible to hear a difference with instantenous A/B switching between the two, very few if any people will be able to tell the two apart when tested blindly. The E30 has more inputs and a (defeatable) preamp function, and: it requires you to use a seperate usb port or an external 5V PSU (1A or more) for power. With my E30 I used to hear an intermittent whining noise trough my speakers when USB-powered as well as with all wallwarts at my disposal. I bought an ifi ipower, and now that's in the past. Besides the absence of the whining I can't decisively say it actually performs better, but I do sleep better now