S.M.S.LUpgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control

I don't like the phrase, “It’s good for the price.” At this point, nearly every audio product coming out of China offers exceptional value, so the bar is already high. That said, the SMSL M300 SE is a fantastic DAC that stands out, even in a crowded market.Paying $300 for something you could get for $129 might seem questionable, but this DAC is worth it. Establishing the value of modern DACs can be tricky since differences in sound quality are often subtle. For anyone except the most extreme purist audiophiles, this DAC is an excellent choice. It would take an exceptionally high-end setup and a lot of effort to notice any meaningful difference between this and much more expensive DACs.As for the built-in headphone amp, it might not power the most demanding, high-end headphones, but it’s more than adequate for average headphones. The sound is clean and doesn’t do anything wrong.On top of its performance, the design is sleek, the functions are straightforward, and the build quality is excellent. SMSL M300 SE is a reliable DAC that delivers.

The M300 SE is a very nice sounding DAC with ultra-low distortion and good dynamics. I've used the USB and optical inputs and soundstage/imaging from the SE output is really good. I've ran this DAC with various class D amplifiers and it has worked very well as a pre-amp with fixed output. I think this is a warm sounding DAC, it does not sound dry or clinical. The CS chip is a dac/amp chip which may explain the warmer sound. The build is quite solid and attractive, a good quality 3.5mm to RCA will work well. No room for full L/R RCA outputs on back with full XLR out, and XLR to RCA will defeat the purpose, it will become lower output at the conversion. I briefly have used the headphone out - the sound seemed good but I didn't buy this for HP usage so cannot comment, I don't own audiphile HP units. Any 5V USB charger can be used to power this unit.Of note, the remote is quite responsive and works well. And also slightly larger. I found it can be used with other SMSL products if needed. The volume is displayed for less than 1 second when you change it, and is not the default display. That is a minor complaint, as the entire display can be turned on/off. A very good DAC that really sounds great but also detailed, a lot to like and a very decent value.

I will say 4.5 stars bcz this sound really really good or Great. Especially the amplifier for headphones!Bluetooth not a fan of the codec it uses. But the sound headphones and MQA audio files as well sounds really good but MQA has a great sound. I don't have XLR BALANCED Plug-in but RCA 3.5mm only tested tho. Is what I tested so far.

Si uso la entrada usb pues aveces no toca los primeros segundos de introducción de cualquier canción que esté escuchando.También tiene un sonido fino y sin mucho bajo.

I got some very nice end of life Genelec Monitors from work and needed something with XLR to run them through. In my living room I have two outputs - TV and the Mac mini pictured. Look how adorable it is next to the macI'm never in shortage of amazement how small this stuff has gotten combined with how much it can do. Example - Qudelix5k. Thing is smaller than a beeper and drives above its weight and does it wellThe headphone outs in the front are a bonus. Remote hasn't given me any issues thus far. It feels like a good quality OEM remote I've used elsewhere for a receiver. Volume control is granular to my liking. Keep in mind I did not buy it for its bluetooth capabilities. If I was, I may ding a star for not doing LDAC. I also may have looked for something that does LDACIt's nice having the option to run a long headphone cable to the couch if I want to do some lay down hifi listening. 130 bucks I think the thing is criminally cost effective. I will most definitely be back to update this review should something change. But, I'm thinking about getting another to consolidate my desk setup in the bedroom.

Worked great with my pc for a couple months, then audio would start cutting out for two seconds every now and then. Eventually my pc stopped recognizing it, and I had to remove then reinstall it. The problem persists, so I'm gonna buy something else.

This DAC uses a cheaper Cirrus chip vs. AKM or ESS, and you know what, it's freaking phenomenal. I had my doubts since I own very high end DACs already, but this thing is worth 2-3x the price. The display isn't the best in the whole world, but other than that ZERO complaints. Think about it, this thing is truly balanced with 2 decoder chips and balanced outputs for XLR and headphones. There is not one other product that can touch it. Plus it does MQA as a bonus if you care about that -- I use it with Tidal. Just buy it.

Lots of noise on the line. Tried on multiple different computers. Both optical and USB. You can't hear it with sound playing obviously, but it's there.Can't drive 50mm drivers. It just simply isn't loud. Tried on 2 different sets of cans. My old tube amp drove harder than this thing can. But it doesn't clip at 40, so that's nice.It doesn't sound terrible, pretty balanced. I'm not bass head, it just doesn't thump if that's what you're looking for. Heavy metal gets a little jumbled up, i could just be used to the warmth of the tube amp though.Maybe my expectations were too high for this price point.Edited*Optical input just quit after a few days. Returning...Do not buy.