S.M.S.L D300 Hi-res Digital Audio DAC, ROHM BD34301EKV Flagship Chip, Bluetooth/USB/Optical/Coaxial Input, BT 5.1 Apt-X/LDAC HD/Acc/SBC, DSD512 PCM 768kHz/32Bit XMOS XU-208 (with Remote Control)

I have the Luxman D03X and I have been using its DAC and it sounds wonderful. Now Luxman also makes the much pricier D10X that uses the same ROHM BD34301EKV that is in this SMSL DAC, so I was tempted to get this SMSL D300 to check it out. And all I can say, it sounds exceptionally good, and for the price it's just unbeatable.. Just as a reference the D03X is $4K and the D10X is $16K in price, and I am pleasantly surprised to be able to listen to what this DAC chip can to do my sound system for under $400.. Amazing!!

Great sound, the ROHM chip that is using this excelent DAC make it a great sounding complement to my stereo, the sound is so natural that you want to keep listening the whole day. Great product, it is well made. I really like the sound that it delivers.

Unlike every other DAC I have this does not work with an iPhone/ iPad via usb and apple USB3 camera adapter. It recognizes the apple device but does not play any sound. When you remove the lightening charge cable from the apple USB3 camera adapter the iPad/iPhone says that the SMSL accessory draws too much power. Super disappointed.Also there is ZERO way to get tech support from SMSL.I had to return.

Easy to use and solid construction.

I purchased this DAC to upgrade the one in my OPPO BDP105, which has the ESS Sabre DAC, and the difference is very striking. The D300 is much more resolving on the higher frequencies which really improves the clarity and sound stage of recordings. Definitely worth the money.