SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB

[edit after 2 weeks of use] So after putting this thing through it’s paces I’ve switched to my Keces KA-171 (w/Burson Vivid V6 opamp replacements) as main headphone amp and SMSL M300SE as DAC (with unbalanced line out via 3.5mm stereo). Use of the balanced pentaconn headphone output on the SMSL certainly ups the ante but the issue I find is just that its built-in headphone stage is relatively strident. Compared to mid-tier dedicated amps, listening can become quite fatiguing past a certain volume. STILL, you would be hard-pressed to find a better headphone stage unless you’re at the >$200 level for a discrete component. DAC performance is still <chef’s kiss>. I also added an iFi iPower2 5v adapter which made a notable enhancement to the overall level of detail and soundstage depth vs use of a typical iPhone style usb power supply.[Original review below]The Good:Optical/Bluetooth/coax/usb input with XLR + unbalanced (3.5mm stereo) out? And a remote control? And a balanced headphone amp? That genuinely sounds REALLY freaking good? With selectable HP filters? And DSD support? For… $130? Um, what?Absolutely unbeatable package. Also, notable that Bluetooth connects CRAZY fast (SMSL embedded engineers get massive kudos here, I mean wow).The Bad:Remote control has a battery compartment that was like almost ridiculously hard to open + close. That’s it. Legitimately the only thing I can find I’m not a fan of here.The Sound:I’ve owned some very expensive headphone amps, DACs, and general use pres. Through the built-in headphone amp paired with some AKG K92s, I’m hearing some stuff in music I’ve played hundreds of times before that I’ve never managed to catch. The type of thing like tiny high-frequency clicks or timbre nuances of sounds buried deep within a complex cluster of instruments that I genuinely never picked out previously. Precision in the way cues enter and exit a dense mix… and especially reverb tails. Glorious. I have to admit that on headphones I had a really really hard time not cranking the volume up (probably way higher than I should). It’s maybe not the last word in the type of enveloping soundstage you get from dedicated $500+ headphone amps that create the sense of actually sitting inside the performance itself but the separation between instruments and elements is worlds beyond what you’d normally expect at this level.I also found the ability to pick up on distortion baked into pieces and segments that was more laser focused than any listening I’ve ever done before. Picking up on poor decisions on pushing compression/limiting or editing was wildly lucid. If you do audio editing or post-production this is a god-send. A few pieces I listened to seemed oddly strident and I momentarily suspected the SMSL device as responsible until it would disappear with the respective portion or part of the song. You hear mistakes that the producer or engineers make… everywhere. By contrast, well-produced music is just exquisite.When looking at usage as a balanced pre into a pair of Yamaha MSP5s (via XLR) I noticed this mighty little thing constantly feels like it is begging to be turned up. Every additional volume tick up added some new level of dimensionality to what I was hearing. Noise levels are just non-existent. You can hear all the way into the blackest of backdrops. Maybe some other (much more expensive) devices offer a tad bit better definition of the deepest notes but honestly at no point did I ever feel like I was missing anything tangible vs any other listening experience outside the times I’ve heard $100k+ systems.In Summary:This unassuming little device just stomps on so much stuff anywhere close to its price range and category that it’s a bit staggering. All told, this is hands down the most impressive piece of modern audio electronics I’ve EVER stumbled into. You can tell some absolutely incredible craft and mastery went into putting it all together. If you need a starter DAC or Bluetooth pre and you aren’t already intent on spending silly money (and honestly even if you are)… don’t look anywhere else. Just get this.

Overall the unit works well. I use it with a tv on the optical input. I use the balanced output to drive a pair of JBL 4326 speakers and the unbalanced output to drive a Polk 12 inch sub. It’s good for the money. I did try it with a pair of AKG K712 unbalanced headphones and was not impressed, maybe it works better with balanced headphones. For the short money it provides balanced output and seems very easy to use. I was shocked to see that the box it was shipped in, which was the original packaging, was not even taped shut. The unit could have fallen out of the box during shipping. Over all it works and I am happy with what I paid for it.

I'm very happy with the DAC performance. Avoid the amp if you intend to listen at louder volumes. The headphone amp adds clicks and distortion when turned up that aren't a problem of your headphones. Output must be set to line before you can select fixed volume. I'd only recommend using this as a DAC to a dedicated separate amp.I'm using the balanced out to an Apos gremlin with edition XS cans, as well as unbalanced out to my receiver with 2.1 speakers on my desk. I'm very happy with this setup, even if it took a little time and various returned products to get there.

The audio world has been filling its boots with impressive, small, basic Class D amplifiers for near-field listening. It has had to be near-field because these amps, and most of the digital-to-analog converters (DACs), and streamers connected to them, lacked remote controls.The M300SE makes these systems much more usable because it performs like a pre-amplifier, with a remote control added. It provides several inputs, its DAC sounds fine but, mostly, its remote control function elevates the near-field experience to the home stereo level. While there, it also enhances the near-field experience with a headphone amp with regular and balanced outputs.This has been one of my more successful audio purchases, out of many. Highly recommended.

I bought the SMSL m300SE to use as a preamp for my powered monitors because of the XLR outputs and remote, something unheard of at this price. If you are a musician, content creator, or audio enthusiast, this checks all the boxes for a fantastic desktop monitoring solution. I will be purchasing second one for the office, I like it this much.I own several headphone amps and about a dozen headphones. My Focals sounds fantastic through this, as do my Sennheisers. There is good detail retrieval,. bass dynamics punch way above this price point, and it has solid imaging. I have $1300 Burson solist, and to me the differences are subtle, until I get to my more expensive cans. For something like an HD 600, Sundara, or anything Focal sounds great through this amp/DAC.I am not missing any detail here, and the punchiness of this amp was surprising. It adds a little warmth, but not enough to sound veiled or muddy. It is a great pairing on the Sundara because they tend to sound thin. I would recommend this for low impedance Planars like the Arya Ananda or the Sundara that benefit from that extra warmth, and you can call it your end game. Take it from someone who has spent far too much on this hobby, this is all you need unless you have money to burn.

I like this interesting great headphone amp very much..Remote is icing on the cake..

It is a great DAC for the price, sound quality improves a lot coming from a audio interface by behringer umc22, but it has critical things to improve, as MacOS compatibility, when I change songs on MacOS I got noises and clip sound and it stops to work often creating a white noise very annoying, in Windows it works fine