S.M.S.L PO100, PO100 PRO & PO100 AK - Measurements (Digital Interfaces & DAC)

[Mike_Trueman]

I just got this email from my store today. Is this true "end-of-life" because they still sell them at Audiophonics?

Thank you for your message and your positive feedback about our webshop. Unfortunately, the SMSL PO100 2024 is no longer available because this product is end-of-life and no longer available.

If you are interested in an alternative product, we would be happy to help you find a suitable replacement.

Please let us know if we can be of assistance.

Yours sincerely, with kind regards,

Gijs | Support | SoundImports B.V.

 

[Roland68]

I just got this email from my store today. Is this true "end-of-life" because they still sell them at Audiophonics?

Thank you for your message and your positive feedback about our webshop. Unfortunately, the SMSL PO100 2024 is no longer available because this product is end-of-life and no longer available.

If you are interested in an alternative product, we would be happy to help you find a suitable replacement.

Please let us know if we can be of assistance.

Yours sincerely, with kind regards,

Gijs | Support | SoundImports B.V.

You never know for sure with these manufacturers, and the PO100 2024 is an Aoshida device, and SMSL is only the manufacturer.
Aoshida seems to still have these devices in stock; perhaps a new production run isn't worthwhile, or not yet; a minimum quantity is always required.

But ultimately, it doesn't matter to you; just order it somewhere else. Amazon.de currently costs €38.99 and is available. Sold by Aoshida, shipped by Amazon.
When the first batch of the PO100 Pro ran out, prices rose to over €110 for a few months until the next batch was produced.
The first PO100 2024s are already available on eBay for over €90.

 

[Mike_Trueman]

You never know for sure with these manufacturers, and the PO100 2024 is an Aoshida device, and SMSL is only the manufacturer.
Aoshida seems to still have these devices in stock; perhaps a new production run isn't worthwhile, or not yet; a minimum quantity is always required.

But ultimately, it doesn't matter to you; just order it somewhere else. Amazon.de currently costs €38.99 and is available. Sold by Aoshida, shipped by Amazon.
When the first batch of the PO100 Pro ran out, prices rose to over €110 for a few months until the next batch was produced.
The first PO100 2024s are already available on eBay for over €90.

Just bought one today for 45€ from Audiophonics. (I do not need I2S)

SMSL PO100 2024 USB Interface Black

SMSL unveils its PO100 2024, a digital interface USB to SPDIF coaxial / optical Toslink. This is based on an XMOS XU316 interface and a CK-02 clock circuit, it supports up to PCM 24bit 192kHz and DSD DoP64. The PO100 2024 can also decode MQA.

www.audiophonics.fr

The pro costs 70€ now. Seems to be a good price then.

SMSL PO100 PRO USB Interface XMOS XU316 I2S SPDIF 32bit 768kHz DSD512 MQA - Audiophonics

The SMSL PO100 PRO presents itself as an extremely powerful and incredibly compact USB interface. Despite its small size, the PO100 PRO is based on an architecture using high quality components to ensure a faithful and precise sound reproduction

www.audiophonics.fr

 

[Mike_Trueman]

Connected the PO100 2024 today on my pc and it works great.
I now can choose 32bit but i keep it on 24bit/192khz all the time.

 

[Witterings]

Does anyone know with the PO100 plugged into a PC and then optical out to a WiiM streamer, can you control the volume using the computer's volume control as opposed to via the WiiiM or the amplifier?

 

[Ziggy22]

I have my SMSL PO100 2024 connected via Toslink to my Wiim Pro. This causes a 1 second silence at the start of songs, missing the first few notes. When I bypass the Wiim Pro and plug Toslink into the amp there is no problem.

I have tried this with roomfit and EQ turned off, and with fixed resolution on and off. I tried different Toslink as well.

I want to use the Wiim Pro for the roomfit and EQ.

I am not sure if I should try a different DDC or replace the WiiM Pro.

Anyone have the same problem? Any ideas for a solution?

Edit - source is iPhone with Hi-Res Apple Music. WiiM Pro on latest (Aug) firmware.

 

[Progronom]

That is absolutely correct.
The PO100 Pro is only a DDC and can therefore only function as an MQA core decoder for the first unfolding, i.e. from 44.1 or 48 kHz to 88.2 or 96 kHz.
The rest is unfolded in the DAC, assuming that it is also MQA capable.

No, that's incorrect.
This isn't stated in the instructions or on the official website. Therefore, it should be considered a defect.
The manufacturer didn't specify that the decoding would be partial. So, he lied to me.

 

[Dumdum]

I have a problem that some of you may have experienced… when nothing in playing on my iPhone 15 pro (via an Apple Av adaptor) using an smsl po100 pro I can swipe around on Apple Music or any app on the phone and get a low level ground loop type noise via coax

Anyone had this and cured it? I seem to recall something about the muting circuit in the smsl or similar

 

[Roland68]

No, that's incorrect.
This isn't stated in the instructions or on the official website. Therefore, it should be considered a defect.
The manufacturer didn't specify that the decoding would be partial. So, he lied to me.

You can see it that way, but you're still wrong.
You probably didn't do enough research before buying.

SMSL clearly states that the PO100 Pro "supports MQA decoding," and that's correct.
The PO100 Pro is a so-called MQA decoder that decodes/unwraps the first stage. This gives you access to MQA technology with any subsequent DAC, even if it isn't MQA-capable.
But SMSL doesn't mention a so-called full or core decoder for the PO100 Pro.

Technologically, the rest can only be done with the DAC, as its filters must be included.
That was never a secret and was clearly shown as such on the MQA websites; see graphic.

Since the original MQA no longer exists, streaming of any MQA material was discontinued about a year and a half ago, and no further MQA material is being produced, the question arises: how important is this dead technology?
Aside from the fact that it was utter nonsense in reality, of course.

Presumably SMSL removed the graphics for legal reasons after MQA was sold. The fact that they are still beating the MQA horse and even bringing out new MQA devices just shows to me that they are dubious and that marketing is deceiving the customer.
In this regard, Topping can only be praised.

 

[Progronom]

You can see it that way, but you're still wrong.
You probably didn't do enough research before buying.

SMSL clearly states that the PO100 Pro "supports MQA decoding," and that's correct.
The PO100 Pro is a so-called MQA decoder that decodes/unwraps the first stage. This gives you access to MQA technology with any subsequent DAC, even if it isn't MQA-capable.
But SMSL doesn't mention a so-called full or core decoder for the PO100 Pro.

Technologically, the rest can only be done with the DAC, as its filters must be included.
That was never a secret and was clearly shown as such on the MQA websites; see graphic.

Since the original MQA no longer exists, streaming of any MQA material was discontinued about a year and a half ago, and no further MQA material is being produced, the question arises: how important is this dead technology?
Aside from the fact that it was utter nonsense in reality, of course.

Presumably SMSL removed the graphics for legal reasons after MQA was sold. The fact that they are still beating the MQA horse and even bringing out new MQA devices just shows to me that they are dubious and that marketing is deceiving the customer.
In this regard, Topping can only be praised.

View attachment 485497

I am of how MQA works...

The question is different.

I have an SMSL DO100 PRO
The description says "Supports MQA decoding"
And indeed, MQA decodes up to 176, 192, 352, and 384.

I have an SMSL PO100 PRO
The description says "Supports MQA decoding"
MQA decodes only up to 88 and 96.
The description doesn't mention this or any other limitations anywhere! And it certainly doesn't say that "rest can only be done with the DAC, as its filters must be included."

Therefore, "Supports MQA decoding" is false. "Supports MQA decoding with limitations" is true.

 

[Ted B]

I have a problem that some of you may have experienced… when nothing in playing on my iPhone 15 pro (via an Apple Av adaptor) using an smsl po100 pro I can swipe around on Apple Music or any app on the phone and get a low level ground loop type noise via coax

Anyone had this and cured it? I seem to recall something about the muting circuit in the smsl or similar

I've experienced the same issue. Unlike larger DDCs, the PO100 Pro does not provide galvanic isolation, which is not surprising given it's small size and price tag. This is typically not an issue for DACs that have a USB receiver with galvanic isolation, but many (if not most) lower price tier DACs do not. My desktop rig is in this category and I also experienced audible ground loop noise.

The remedy in my case was buying a small ADuM 4165 or 4166 high speed USB 2.0 isolator, and this short USB 3.0 adapter cable. This completely eliminated the noise. Alternate, proven options include the JDS Synapse and Altor USB isolator. Looking back, I would have ordered the Altor unit had I known about it, as it permits the use of an external 5V power supply as opposed to obtaining 5V from the potentially noisy source device, which may further improve the stability and performance of the PO100 Pro.

 

[Roland68]

I am of how MQA works...

The question is different.

I have an SMSL DO100 PRO
The description says "Supports MQA decoding"
And indeed, MQA decodes up to 176, 192, 352, and 384.

I have an SMSL PO100 PRO
The description says "Supports MQA decoding"
MQA decodes only up to 88 and 96.
The description doesn't mention this or any other limitations anywhere! And it certainly doesn't say that "rest can only be done with the DAC, as its filters must be included."

Therefore, "Supports MQA decoding" is false. "Supports MQA decoding with limitations" is true.

And that's exactly the problem: you weren't well-informed enough, and only a DAC with MQA can fully develop the data. And the PO100 Pro doesn't include a DAC.
And just because you disagree, the PO100 Pro supports MQA as far as technically possible. Connected to an MQA DAC, it also fully decodes.
By the way, SMSL refers to the MQA page in the manual for information.

If you think you've been deceived, return the device. In the case of fraudulent deception, you can return the device well beyond the normal return window.

But that doesn't change the fact that MQA is dead, was just nonsense, and is completely useless, at least from a sonic perspective.
Hopefully, you realize that this hardware is incompatible with future MQA/Lenbrook technologies and is useless.
But the PO100 Pro is still a very good DDC for the price.
Otherwise, SMSL still offers plenty of DACs with MQA, and the PO100 AK has full decoding capabilities.

 

[gasolin75]

Not really, it is designed to play MQA, which hasn't been introduced by Tidal.

what do you mean by that ?

Tidal introduced MQA in 2017 and has discontinued MQA

 

[gasolin75]

Sadly, it seems to have been discontinued short after this review...

November 2025 in stock at audiophonics

Audiophonics

www.audiophonics.fr

 

[solawind]

If they added version with EQ capabilities, this would be a killer device for adding EQ to any DAC or audio chain.

 

[gasolin75]

This is not my experience. First off, when quality is set to Max, Tidal will set the sample rate of the source material, which can be 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz or 192kHz (all these sample rates are currently available in the Tidal library - I have several 'liked' songs and albums that use each of them).

Make sure Tidal is configured to use PO100 2024 and have the Exclusive mode toggle turned on. On Windows, these settings tends to not be sticky (particularly if you mess with the cables, connect PO100 on and off all the time). I noticed that I need to re-set these when I boot my HTPC often.

View attachment 418072

When Tidal is confirmed to use PO100 2024 as the sound device AND exclusive mode is set, it correctly drives the sample rate of the device. I can confirm when playing mixed playlists - as playlist goes through the songs of varying sample rates, the PO100 light changes color accordingly. You can also open "XMOS USB DAC Driver Control Panel" and see the incoming sample rate. For me, it is ALWAYS correct and driven by Tidal on a song by song basis.



I suggest not doing this. It is not a matter of what is sufficient - a song encoded in a particular sample rate will sound best when played back in that sample rate, with no down or up-conversion applied. That's the whole point of the Exclusive Mode - player takes exclusive control of the sound path, bypasses all the OS processing and streams the file using native sample rate with no modification (bit-perfect). I already have Musical Fidelity V-Link USB->SPDIF converter and the only reason I got SMSL PO100 2024 is because V-Link maxes out at 96kHz, and Tidal has a growing number of hi-rez FLAC files encoded in 176.4kHz and 192kHz. When faced with these files, Windows needs to down-convert them to 88.2kHz or 96kHz before sending to the DAC, at which point it is no longer bit-perfect.

In fact, because OS needs to intervene, the whole mixer kicks in, messing up the sound. I can tell because when playing back files higher than 96kHz using V-Link, Windows volume control works and mixer is active because I can play other sources and they get mixed with the Tidal signal. This does not work for 96kHz and under. When using SMSL PO100 2024, exclusive mode is 'direct path to DAC' for all sample rates available in Tidal.

You can't do if you want 2 sources at the same time, many stream form twitch with music.

If you wanna watch a twitch stream and listen to music from tidal using exclusive mode, it won't work for the stream + tidal (im not a streamer)

 

[gasolin75]

I have this usb to spdif converter using spdif (optical) out

Toslink-auf-Cinch und viele weitere Konverter von InLine®

Unsere Toslink-auf-Cinch-Konverter wandeln digitale Audiosignale in analoge Signale um. Auch für die umgekehrte Richtung bieten wir passende Produkte.

www.inline-info.com

Im considering the smsl PO100 to get spdif out of my pc and mabye to gain a sonical improvement

Is it worth getting ? I won't do exclusive mode since doing so i can only listen to tidal, i do listen to 2 source many times

I use a wiim amp pro

 

[Dumdum]

I have this usb to spdif converter using spdif (optical) out

Toslink-auf-Cinch und viele weitere Konverter von InLine®

Unsere Toslink-auf-Cinch-Konverter wandeln digitale Audiosignale in analoge Signale um. Auch für die umgekehrte Richtung bieten wir passende Produkte.

www.inline-info.com

Im considering the smsl PO100 to get spdif out of my pc and mabye to gain a sonical improvement

Is it worth getting ? I won't do exclusive mode since doing so i can only listen to tidal, i do listen to 2 source many times

I use a wiim amp pro

You won’t hear any difference as long as that adaptor is transparent and bit perfect

 

[gasolin75]

Bit perfect when i don't use tidal exclusive ?

24 bit and 192khz 24 bit also has higher dynamic range = not the same degradation in sq,bit as when using 16bit

The main difference is that 24-bit audio has a theoretical dynamic range of 144 dB, which is significantly larger than 16-bit audio's 96 dB.

 

[Roland68]

November 2025 in stock at audiophonics

Audiophonics

www.audiophonics.fr

@VintageFlanker is absolutely right.
The SMSL PO100 was discontinued at the end of 2023/beginning of 2024 and was no longer available.
The new PO100 2024 was released by Aoshida a few months later (July 2024) and has been available ever since.