Bluetooth audio streaming is pretty standard these days but – the way most folks use it – it’s often a one-to-one connection. You pair something, like a phone or tablet, and playback audio to headphones, speakers or a sound system.

The Fiio BTR3 follows this premise, but as a Bluetooth-enabled DAC/amp, it can make any wired pair of headphones act like a wireless pair of headphones thanks to its built-in Bluetooth support, while also amping up your audio. For devices in its class, it looks to be one to beat right now.
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https://www.techradar.com/reviews/fiio-btr3-hi-fi-bluetooth-amp