S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input

In applications where DAC neutrality is a key decision making factor this DAC with the top of the line AK 4499Q DAC chip is an excellent choice. There is no sonic coloration and it maximizes the live and unfiltered sound signature if that is what you're looking for. This is not a good choice for bass heads or people looking for warmth in their sound. The application where this works best is in a scenario where you have a CD transport, are running a passive pre-amp and using a tube power amp out to high efficiency speakers. In this configuration you will hear exactly what the sound engineer intended when they mixed the music. Nothing more, nothing less. So if it's a poor recording or a poor mix that's what you'll hear. If the vocals are mixed forward, that's what you'll hear. If the miking was poor, you'll hear it. I love this DAC. It is easy to set up and looks great. It has a sturdy feel and plenty of connectivity. I would recommend this for people looking for uncolored signal processing and decoding.

When I got this I was surprised at how light and small it is. My old dac is heavy with a divide for the power supply. I had no complaints other than the lack of mqa support. That forced me to get this dac.I got this mainly to get mqa support. I might have changed my mind if I knew I had to use usb input to get mqa. I have Tidal and really enjoy the master quility albums.I have a dac that cost the same as this one. At first I was disapointed with the sound stage. As it broke in my sound stage came back. I'll have to try swapping them out someday to see if there is a detectable difference, other than the mqa.My setup is dac, amp, headphones. I currently have THX 787 amp and hd 800s along with dac. The best description is pure heaven. I really would think anything above this is a waste of money but some have money to waste or more refined tastes.Perhaps someone could find a complaint with this dac but it would have to be pure nickpicking.On a personal note I plan to have a duplicate setup in the future, which is why I convinced myself to get this dac. One will be for music off my server and the other for Tidal. I have several headphones and will likely swap them around on the tidal set. Then I will be able to tell if there is a clear difference between the two dac's. In any case this dac will run the tidal setup.Highly recomended.

I hear a pop thru my speakers via my usb port when I put my portable streaming device on pause or play. So I always hit mute 1st. The reason I returned this is usb is required for mqa which my portable device supports and sounds great..but it doesn't charge the portable device thru the usb. Thus the pioneer audio player battery dies.Who forgot to allow charging??

I have been mostly using the Bluetooth input for streaming music from my phone as well as a projector. For the first hour, it sounds out of this world. Huge stage and so crisp. After about an hour, a progressively increasing distortion developes in the higher tones until it becomes damaging to the speakers.Awaiting a response from SMSL for a firmware update or other solution. Hoping this review will inspire a response, otherwise I will be returning it. Amazon tech support, although unable to solve the issue, was incredibly friendly and apologetic and steered me in the right direction to attempt to solve the issue.

Overall the sound quality was quite good. I didn't compare officially with other DACs but enjoyed the sound of this DAC. However for $800 it lacks a lot of features: you need a computer or a decent network / cd player with digital output. For this much money I would expect it at least has a USB port to accept files on a hard drive. The remote control just feels cheap. Oh and it does not have AES input unlike a comparable product.If you read online you will find other design flaws with this device. For example it only uses half of the AK4499 chip which does not utilize the maximum potential of the DAC chip (which btw is close to $100 alone). The output impedance is also on the high side, which means you don't get the full potential of volume when driving an amp with lower impedancen.

This has a high quality version of the AKM sound signature. BUT, upgrade the power cable and make sure you're using a power conditioner. Inexpensive upgrades in those areas really bring out the precision and magic fairy dust. I've also found this pairs well with studio monitors for a desktop system. XLR has better transients than RCA out, but the power upgrades help reduce the difference. Not many features, but it makes almost everything sound beautiful and has an "expensive" tone.

Wurde aus Shenzhen (Hersteller) geliefert, kam innerhalb von 10 Tagen. Perfekt!Dieser DAC mit dem AK 4499 Chip klingt wirklich toll, Preis-Leistung sehr gut.

Mejoro mi sistema, es muy notable el cambio que se percibe en la música.

Setoso, dal suono “organico” e deliziosamente “pieno” ( che bassi!)Io lo uso sul mio impianto secondario connesso via XLR (l’uscita bilanciata è stupenda) AudioQuest MacKenzie , al mio Audiolab A6000 per pilotare un trasporto Audiolab ( CDT 6000) ed è pieno, dettagliato, mai affaticante e soprattutto con un una profondità ed un “palcoscenico” impressionanti. Ho anche connesso uno streamer Bluesound Note 2 con cavi QED reference ( okay lo uso come Internet radio) ed il risultato è splendido…Ogni possibile “velatura” sonora in sede di amplificazione è stata peraltro corretta dall’utilizzo del DC Blocker ( sempre Audiolab) sull’amplificazione… ma devo dire, pur essendo il tutto relegato all’impianto secondario., il suono che fuoriesce dalle mie Mission QX2 ( cablate Tellurium Blue II) è caldo, dettagliato e non affaticante… e non ho neppure bisogno di alzare il volume a livelli di lite condominiale per goderne. Che meravigliaPS ovviamente consiglio se possibile di usare le uscite bilanciate, ma soprattutto-non è una stupidaggine, credetemi- di utilizzare sin da subito un buon cavo di Alimentazione ( io ho AudioQuest NRG Y3) che davvero in un apparecchio simile serve almeno , se non più, di un peso posto sullo chassis per smorzare le micro vibrazioni… poi fate voi. Ultima cosa, M400 monta lo stesso chipset AKM del Topping D90 ( fuori produzione), ma la fabbrica è andata a fuoco tempo addietro, quindi questi preziosi chip vengono realizzati adesso su licenza da altri produttori… eppure sarà “licenziato” e non originale, ma rispetto al Topping questo piccoletto suona che è un incanto, soprattutto dopo un bel rodaggio di 50 orette piene… PEACE

Este DAC es muy bueno, da muy buena calidad de sonido, aunque no es para nada cálido como se dice en youtube y otras paginas. No es estridente para nada pero tampoco cálido. Tiene buenos bajos y unos medios correctos. Lo he comparado con el Topping D90 y he de decir que el D90 es mas equilibrado y tiene un poco mas de detalle, la diferencia es poca, pero ahi esta. La escena del topping parece un poco mas amplia pero la diferencia es minima, tienes que poner mucho la lupa para notar diferencias en eso. En graves son casi identicos. Los medios son un poco mejores los del D90, tienen mas presencia y detalle. Los agudos tambien son un poco mas detallados los del D90 pero la diferencia es minima. En cuanto al diseño, el display, el menu, y su formato, me gusta mas este M400. La calidad de construccion es muy buena, en aluminio negro y cristal templado en la tapa superior. En cualquier caso es un DAC muy bueno.

Produit de bonne qualité matérielle et d'excellente qualité audiophile, pas besoin d'investir dans des DACs de 20.000€ pour avoir un équivalent. Ravi de cet achat et le recommande vivement. Un peu tendu aux premières écoutes, mais s'adoucie et gagne en dynamique après plusieurs heures. Je continue de le tester et suis toujours surpris par sa dynamique, sa précision et sa musicalité quelque soit le niveau d'écoute. J'ai un son 3D équivalent à un ampli tube. Il est vrai que j'ai mis un filtre en entré de l'alimentation et gardé un Gigafilter USB de chez TotalDac, ça aide à avoir des basses précises, bien étagées et plus profondes. Il faut aussi de très bon câbles audio (XLR dans ce cas précis) et d'excellents câbles d'enceintes, tout cela mis bout à bout fait la différence. La qualité du silence se fait ressentir. Que du bonheur.