DX 120 iE has a stronger bass while DX 160 iE sounds a little more balanced. The DX 160 iE also exhibits a little bit finer and higher-reaching playback of highs. Nonetheless, a certain similarity in sound between the products is clearly identifiable.
The scope of delivery of the DX 160 iE also includes a pair of original Comply foam eartips. Furthermore, DX 160 iE, unlike DX 120 iE, does not come with a soft velours bag with a snap lock but has a hard case with a zip instead.