I don't see any issue using CS43131 in M300SE. there's no downside using portable audio chip in desktop products --- ES9038Q2M for instance, are used in various desktop devices. In the M300SE case, thanks to CS43131 (that enables simpler design), M300SE becomes the best performing low cost balanced XLR output DAC with a super low noise headphone amp. You cannot find a cheaper option that works that good. In the Fed rate hiking period, this product attracts large amount of hifi population. the only thing it cannot do is high output power, which is not needed for the majority of headphones. If you go to aliexpress and check their sales numbers, you'll see it's a huge success. SMSL achieved that good commercial result without ASR or L7's review and promotion.
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New S.M.S.L. M300 SE 120$
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I don't see any issue using CS43131 in M300SE. there's no downside using portable audio chip in desktop products --- ES9038Q2M for instance, are used in various desktop devices. In the M300SE case, thanks to CS43131 (that enables simpler design), M300SE becomes the best performing low cost balanced XLR output DAC with a super low noise headphone amp. You cannot find a cheaper option that works that good. In the Fed rate hiking period, this product attracts large amount of hifi population. the only thing it cannot do is high output power, which is not needed for the majority of headphones. If you go to aliexpress and check their sales numbers, you'll see it's a huge success. SMSL achieved that good commercial result without ASR or L7's review and promotion.
funnily enough i search aliexpress for the AL200 and M300se and got nothing... MAYBE aliexpress bans the sale of these products outside of china??
i notice that smsl are doing specific products only for certain sites
ie. C100 is only at apos, M300se only at hifiexpess
maybe this is only for non Chinese audience?
and yes i've used this M300 for music tv games everything and i cant fault it... for speaker use its fine
for headphones, as long as you choose sensitive sets its fine
i really cannot fault it given it suits my needs ie. XLR dac for $120... show me where i can buy better? you really cant
i would even settle for any dac w/ vol knob, type c in, remote, lcd display with only RCA out and if you can do that for $150 i'm there.. but you can't
even without XLR it would be a good deal
i notice that smsl are doing specific products only for certain sites
ie. C100 is only at apos, M300se only at hifiexpess
maybe this is only for non Chinese audience?
and yes i've used this M300 for music tv games everything and i cant fault it... for speaker use its fine
for headphones, as long as you choose sensitive sets its fine
i really cannot fault it given it suits my needs ie. XLR dac for $120... show me where i can buy better? you really cant
i would even settle for any dac w/ vol knob, type c in, remote, lcd display with only RCA out and if you can do that for $150 i'm there.. but you can't
even without XLR it would be a good deal
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Agreed
If one needs more power from the headphone jacks, the SMSL C200 - made exclusively for Aoshida - will do the job and sometimes sells for about $176 at Amazon USA
thing is i have a pile of portable headphone amp dacs like the Xduoo XD5.... this is a MUCH better headphone amp and the AKM4490s on board are good too but its more expensive than the M300
to me desktop headphone dac/amps dont make sense because i wear headphones in bed or at work... and I aint bringing my M300 to work!
as i see it there's a hole in the market for a dac like the M300
the C100 would be a fine dac if it had a vol. knob and dual type inputs... but I expect SMSL may be releasing an even cheaper M300 or the like without XLR...
to me desktop headphone dac/amps dont make sense because i wear headphones in bed or at work... and I aint bringing my M300 to work!
as i see it there's a hole in the market for a dac like the M300
the C100 would be a fine dac if it had a vol. knob and dual type inputs... but I expect SMSL may be releasing an even cheaper M300 or the like without XLR...
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Looking forward for a headphone amp with true balanced headphone output. SH 9 does not have this.
If this is not a must, then even a SH6 can do it
I'm inclib to Topping A90, as long advI can get one.
you just have to get over the fact it does not use AKM or ESS
i get it... people here like to say dacs are transparent no matter what the chipset actually is.,.,. I know this but I prefer AKM... I dont know why... I have much more AKM devices
people see the Crystal chipset and probably do not like it seeing it as a cheapo portable usb headphone dac
at the cheap end i've had ESS desktop dacs that cost $50 and they sound fine (ironically Fosi)
and i've have a $1,000 Onkyo atmos receiver that has AKM that sounds... ok
ALSO one thing everyone doesnt seem to like is the 3,5mm pre-out at the back as you need a 3.5 -> 2 x rca cable. Lack of space, what can you do.
i get it... people here like to say dacs are transparent no matter what the chipset actually is.,.,. I know this but I prefer AKM... I dont know why... I have much more AKM devices
people see the Crystal chipset and probably do not like it seeing it as a cheapo portable usb headphone dac
at the cheap end i've had ESS desktop dacs that cost $50 and they sound fine (ironically Fosi)
and i've have a $1,000 Onkyo atmos receiver that has AKM that sounds... ok
ALSO one thing everyone doesnt seem to like is the 3,5mm pre-out at the back as you need a 3.5 -> 2 x rca cable. Lack of space, what can you do.
CS43131 is one of the best DACs on the market.
But unfortunately the M300 has a number of problems.
The first is Microclicks at a certain volume level.
Аs well as SMSL built into the firmware a stereo expander or some kind of beautiful equalizer.
Therefore, it is impossible to call this device a finished device.
If you can connect directly via i2s then that would be a great option.
Eh, the Chinese, they could create a very wonderful little DAC, they were so close to it...
reference-audio-analyzer.pro
But unfortunately the M300 has a number of problems.
The first is Microclicks at a certain volume level.
Аs well as SMSL built into the firmware a stereo expander or some kind of beautiful equalizer.
Therefore, it is impossible to call this device a finished device.
If you can connect directly via i2s then that would be a great option.
Eh, the Chinese, they could create a very wonderful little DAC, they were so close to it...
CS43198 and CS43131 DAC sound defects
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I think my mind is playing tricks as i have temporarily switched to an ESS and an AKM dac and I think there's possibly some truth to the idea that the M300 isnt completely linear... there may be some brightness? I dont think bass had changed thru the dacs but the M300 does seem to be a tad sweet bright.
But without much in the way of EQ or firmware upgrade this is the way it is.
But without much in the way of EQ or firmware upgrade this is the way it is.
I can report it makes an excellent balanced pair with the very cheap on Amazon Sabaj A20h (original). Sounds great, visually similar, less than $250 for the pair.
KaeliKoo
Active Member
I've had this M300SE for over a week, played every day 16 hrs+ and I think it sounds a bit "more than fine". Great addition with these class D amps, sounds very full on the bass but also quick. It doesn't seem very laid back, I like the sound. I'm using the 3.5 se out into a BT20A Pro and splitting the pre-out signal to a 550P sub and the TB10D, driving Elac 2.6 and Infinity towers. Amazes me how such a simple setup can sound that good at $300. The remote works well, can either set variable or fixed output which is nice and can have XLR & SE both running, in parallel. My highly sophisticated rating system gives it a 5/5 
it does what is says and quite well. Not sure I know what a microclick is - sounds super clean to my ears.
it does what is says and quite well. Not sure I know what a microclick is - sounds super clean to my ears.Attachments
some guys are saying the vol. knob is a bit clicky on some parts of the dial... i personally find it way too small... like you're adjusting a clock but it is a small dac
for that $120 and when it was on special at close to $100 its such a decent buy.... of course just about all these guys are saving on not supplying a psu
for that $120 and when it was on special at close to $100 its such a decent buy.... of course just about all these guys are saving on not supplying a psu
Yesterday I received my SMSL M300SE. I listened all evening in Sash Tres 45 ohm planar headphones.
I can say that in terms of balance, 4.4 power for not too voracious planars back to back. But I have -6 dB in the system.
Any dynamic headphones will shake without question.
The build quality and materials of the DAC itself are top notch. The display is readable live. From a device for 90 bucks (Taobao+delivery costs) you do not expect this
Nearby is Yulong DA200 (I mostly listen to it with headphones, I like the sound) on ESS 9016.
This inexpensive SMSL baby has just as good a serving.
What catches your eye is that it is very transparent, it gives everything as it is, the background is dark, noise is the bare minimum.
This is my first reacquaintance with CS chips after a very long break.
I can say that the company succeeded. I think when the measurements of this device appear, we will see very wide DR and SNR -120 (or more) dB
Strictly speaking, the complaint is only about the insufficient current of the ear amplifier (which is here for change, because amplifiers built into the chips are used), - planars lack the lowest bass, when compared with the Yulong D200 + Topping A30Pro
I connected the balance to Topping A30 Pro. I listen to classical music. The DAC easily plays complex symphonic things, the instruments do not fall into a mess. With the amp, I feel the stage is a bit narrower than the ESS 9016, and the performer(s) are a bit closer. In terms of technical performance and general musicality, there are no complaints. Absolutely transparent DAC, does not introduce any gag.
In my opinion, the best universal DAC for 100-200-300 bucks.
P.S. There are no microclicks in my M300se
I can say that in terms of balance, 4.4 power for not too voracious planars back to back. But I have -6 dB in the system.
Any dynamic headphones will shake without question.
The build quality and materials of the DAC itself are top notch. The display is readable live. From a device for 90 bucks (Taobao+delivery costs) you do not expect this
Nearby is Yulong DA200 (I mostly listen to it with headphones, I like the sound) on ESS 9016.
This inexpensive SMSL baby has just as good a serving.
What catches your eye is that it is very transparent, it gives everything as it is, the background is dark, noise is the bare minimum.
This is my first reacquaintance with CS chips after a very long break.
I can say that the company succeeded. I think when the measurements of this device appear, we will see very wide DR and SNR -120 (or more) dB
Strictly speaking, the complaint is only about the insufficient current of the ear amplifier (which is here for change, because amplifiers built into the chips are used), - planars lack the lowest bass, when compared with the Yulong D200 + Topping A30Pro
I connected the balance to Topping A30 Pro. I listen to classical music. The DAC easily plays complex symphonic things, the instruments do not fall into a mess. With the amp, I feel the stage is a bit narrower than the ESS 9016, and the performer(s) are a bit closer. In terms of technical performance and general musicality, there are no complaints. Absolutely transparent DAC, does not introduce any gag.
In my opinion, the best universal DAC for 100-200-300 bucks.
P.S. There are no microclicks in my M300se
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i have this and the C100 and the C100 has the trump card in that it runs the AKM 4490 industry standard chipset... side by side there's nothing in between them
to me the extra features of the M300 makes it worth the extra money, besides the fact some people would rather have AKM over CS
If SMSL made an M300 with the AKM inside and XLR then this would make more people happy.
to me the extra features of the M300 makes it worth the extra money, besides the fact some people would rather have AKM over CS
If SMSL made an M300 with the AKM inside and XLR then this would make more people happy.
They could call it the M300 MKiii . The MKii was like that but no headphone out. Of course, it would cost probably twice or more what the M300SE does.
What makes the M300 SE attractive to me is the cost/performance advantage.
Be sure to read Amir's test of the CS431431 based TANCHJIM Space Portable DAC Headphone Adapter. I think it is the best measuring dongle he has ever tested. If the M300 SE tests that well, there would be no real world sonic benefit of switching to other chips.
Of course, those other chips may have additional features/filters etc. For my use, I want a DAC to be accurate to the original. I will add tone controls, filtering etc. elsewhere. The SMSL 300SE is nearly perfect.
Roland68
Major Contributor
Just get yourself an old SMSL M300 MKII with the legendary AK4497 and XLR. This DAC was only discontinued because the AK4497 was no longer available.
KaeliKoo
Active Member
Almost makes me think they realized they were selling it way too cheap with inc. XLR's and re-marketing this because the few people that have M300 SE really seem to like it a lot. It disappeared off the market pretty quick.
