The best replacement for ak120 is ak240.

The best alternatives to ak120 are rated as following:
★★★★★  ak240
★★★★  fiio x5
★★★★  zx1
★★★  dx100
★★★  hm 901
★★★  ak120 titan
★★★  sony zx1
★★  fiio x3
★★  dx50
★★  ak100 mk2
★  ak100

Your alternative for ak120 is not listed? Suggest!
Speaking about ak120, one probably shouldn't forget about se846.

Other search terms related to ak120 and their ratings are:
★★★★★ se846
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ak120
ak240
fiio x5