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SMSL D400ES DAC Review

Rate this DAC:

  • 1. Poor (headless panther)

    Votes: 12 5.1%
  • 2. Not terrible (postman panther)

    Votes: 11 4.7%
  • 3. Fine (happy panther)

    Votes: 58 24.8%
  • 4. Great (golfing panther)

    Votes: 153 65.4%

  • Total voters
    234

Veri

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Interesting to see the AK slightly outshone by the ESS chip design variant. However, the SMSL SU10 outshines them both. The SU10 is cheaper than the D400EX and about $100 more than the ES, which has a single "new" 9039 pro chip that Amir considers a slightly better performer that two AK top line chips, but not two 9038 chips. Strange product line up with all product specs very closely aligned with cosmetic finish being the biggest attribute difference between SU10. It would appear according to Amir the SU10 might have won in that department too. IMO. if SMSL offered a SU10 unit with streaming capability without losing its intrinsic performance, without significant price increases (they have a good visual display) then it certainly would be a truly new product offering in this very competitive market.
I still think something like an M500 mk.iii or even C200 is much better value from the same S.M.S.L., maybe the M500 is the one I'd buy if I was in the market for something right now. Aesthetics matter too and I like something compact... and an on-board headphone amp is a nice bonus.
 

TonyJZX

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topping and smsl are in an arms race to the death that no one really gives a shit about

i'd love to see a shootout with the $120 c100 and work out graphically is there's a difference (there would be) but to whether it truly matters in the real world
 

TonyJZX

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they are saying its 'poor' for the money and the backup

objectively one can only come to the conclusion that this is stellar performance that would have been impossible at any price say less than a decade ago

but if you can do similar for half (less than half?) then why bother?
 
Last edited:

Toni Mas

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I'm wondering why the hell some are voting ''poor'' for this unit? I cannot imagine the performance required to get their approval:facepalm:
Question is if absolute performance diference justifies the price gap between this ítem and a 100$ one ?
 
Joined
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The D400EX with an insignificant performance improvement, more filtering options, and a small price reduction?

I'm wondering why the hell some are voting ''poor'' for this unit? I cannot imagine the performance required to get their approval:facepalm:
There are acceptably performing DACs at much lower prices. At this price it's more about features, inputs/outputs, and reliability.
 

Docmoggy

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At this price tag a set of premium cables or ultra grand PSU conditioner should have been in the box as well. Only saying.
At this price tag a set of premium cables or ultra grand PSU conditioner should have been in the box as well. Only saying.
Cost is relative. For example a DCS Vivaldi DAC retails for $42000 and I’m lost for words what conceivable additional performance it gives over the humble $900 DAC categorized by independent testing as state of the art.
 

TonyJZX

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i think the avg. smsl d400 potential buyer doesnt know what a bartok or vivaldi is

at that price they're selling the sizzle more than the steak

it seems to me we're at the end game of what we know about current electronics can do and we have the chinese to thank for bringing us there, a tad reluctantly
 

Steve Dallas

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Excellent performance, but at that price, my money and trust go to RME.
 

Ein

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Jul 3, 2021
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You have for less SMSL DO300 for example. Same ESS 9039P implementation. I will test sample and I feel it will be measure the same or near that 400. Cost 550$
 

peniku8

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What does this add to the market that doesn't exist already?
On a different note, the writing on the backplate is a huge failure. You don't know what are inputs and what are outputs, how can such a grave oversight make it through to the final production unit?
 

Sokel

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Sorry being a party breaker but that multicolor/ancient font display gets it straight to "not terrible" for my superficial taste.
That one,and any other one that looks like this.As if the two-color case was not enough :facepalm:

(I'm not going to ask if is OLED as friends here explained to me that the new ones don't burn or else I would give it a straight "poor" even if it had 24bits multitone)
 

Zhuge Liang

New Member
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Apr 27, 2022
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I've been using M500 Mk3 for many months (I bought it when it was launched last year).. and am quite happy with its quality. Its performance is of course well beyond my hearing capabilities. It also came with very high performing headphone amp (imho).

Looking at measurements of newer and much pricier products from SMSL (also from Topping), I'm having hard time in understanding price-performance relationship. What might be benefits of choosing those products over their lower (yet high performing) offerings like m500 mk3?
 
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