S.M.S.L M300 MKII HiFi Audio DAC, AKM4497EQ Apt-X USB DAC Decoder, Hi-Res Bluetooth 5.0 32bit/768kHz DSD512, Full Balanced Output, 6 Digital Filter Modes/3 Sound Color, New Edition (Black)

Absolutely fantastic DAC. Punches WAY above its price point and may very well be the cleanest budget DAC out there completely destroying almost every other option regardless of price.SINAD on mine measures at -121.2db which is better than all but a handful of DACs on the market. PERIOD. As in there's like 5 DACs out there under $3000 with better SINAD. This thing isn't even SMSL's mid tier DAC but it's somehow better here than their flagship, and people need to pay attention to this. I know SINAD isn't everything but it's a good indicator of a serious or hardly noticeable flaw elsewhere.Build quality is outstanding. Inputs are all very solid and plentiful. Balanced XLR outputs on a DAC this cheap AND clean is great. Both outputs can be used at the same time as well. I'm a firm believer a volume knob on a DAC is completely pointless at best and can be dangerous at worst so that is a non issue for me.The noise floor is stupid low so its perfect for IEMs and very sensitive headphones. I really cant stress this one enough. Especially paired with a really transparent amp like a 789. Pure uncolored direct throughput and it's something to behold. For gaming this means that every little detail comes out in dead silent situations. Tarkov comes to mind where audio is just as important as game mechanics lol. With a pair of balanced DT990 600 ohm headphones plugged into the XLR on a 789 fed by this DAC, I can't even believe I could ever find a more perfect combo for me gaming wise.Sound is incredibly precise and neutral IF YOU WANT IT TO BE! It has a couple of "color" settings that actually sound pretty nice for certain things if you're into that.The remote works great.The screen is really detailed and I wish they would have added the option for more customization with it like showing album art for current songs or something because that would be amazing. PLEASE SMSL FIRMWARE UPDATE THIS FUNCTION!!! There is literally no reason for a screen this nice if all its there to do is display a couple numbers, the current input, and sometimes the "HI RES AUDIO" logo lol.Bluetooth 5.0 functions flawlessly with my PC (which is wired to it anyways but, hey, it still CAN if I want) and with my phone as well.I genuinely see no reason for any other DAC. This thing is just everything you could ever need. Return whatever DAC you have and buy this. Seriously.

I initially had the monolith thx aaa dac/amp which has 2 ak4493 mobile dac chips. I really liked it alot. Very feature rich and clean sounding. But I felt like something was just missing. I decided to just try the M300 with the ak4497 running balanced out to the SMSL sp200 not expecting too much of a difference. But there was a big difference. The m300 has a much wider soundstage and way better imaging. I instantly found what I was missing with the monolith. It's just a great combo and the value can't be beat. There are a lot concerns in some audiophile forums about the USB output being shared with the power supply through one port. Initially, SMSL advised to plug it into a powered USB dock to get enough power for it. But it's looks like they are paying attention to the consumer because mine came with a micro USB to dual Usb A cable and a 5v power adapter. I heard absolutely no noise or hiss at at all. Just beautiful, clean music with plenty of air and thump. I've been enjoying all my headphones with this setup with whatever I'm throwing at it. It very well could be the end game for me. The monolith has some great features like Dirac sensaround, peq and shelf eq and clearly beats the m300 in that area but when it comes to pure sound and musicality, SMSL wins my ears over, hands down. It's such a perfect sound signature for me that I haven't felt the need to eq anything at all. So I'll take the charming simplicity of this setup over fancy features anyday. The build quality of the M300 feels solid as well and looks nice next to the sp200(I have the black m300) on my desk. SMSL also has really good customer service. I've dealt with them in the past as well as this order and they were extremely helpful. Just the fact that they are paying attention to the forums and being proactive about what the consumer wants is a real good sign of a company that wants to deliver. And in this case they truly have. I understand that the sound of music is subjective and to each their own, but if you're looking for a neutral yet fun sounding dac amp combo, you should at least give this setup a try. The reason I've mentioned the sp200 with this review is because I got them both at the same time and I haven't heard the m300 with another amp yet so I can't comment on the dac alone because I'm sure the thx 888 amp has something to do with how awesome it sounds. I'll try it with my monolith liquid spark and another SMSL amp I got laying around and possibly update this review down the line. For right now it feels like the sp200 and m300 are the perfect marriage and I'm glad I stumbled upon it 3 days before the return date of the monolith was up. I haven't heard the SMSL su-8 yet(smsl's curiously, canablizing competitor of the m300)but I've always been more partial towards akm dacs then the sabre dacs so decided to go with the m300 and I'm glad I did. Although, it is nice to have the option of 2 different balanced dac chips around the same price range to choose from. I highly recommend this dac and SMSL as a company. They're changing the way chifi is perceived in a very positive way.

I own 3 copies of this. One came with a faulty PSU DC power cord, which worked only when the cable was kinked in an angle. Had to replace that one. 2nd copy came with a remote that didn't work. The 3rd copy which I bought a week ago came WITHOUT a remote haha. I don't really need the remote so I didn't mind it, but someone else might. Functionality wise these sound REALLY good for the money, I use the dual outputs to feed mains and subs amps in one setup too.

Impresionante. Estoy redescubriendo mi música. No puedo creer que con tantos años de tener un buen equipo de audio siempre se escuchaba bien hasta que descubrí este DAC. Ahora mi equipo se escucha impresionante. Es otro. La música se escucha viva. Los instrumentos detallados. Las voces muy cercanas. Los bajos muy profundos sin ser retumbones.Este equipo vale cada centavo pagado.Mi fuente de audio es Apple Music Lossless y Amazon Music HD.