For playing/converting PCM audio, yes. For DSD playing is a lousy perming DAC as it applies too much gain to DSD signals, over the +6 dB standard, making It sound with too much treble and some distorsión.View attachment 387332The DO300 is a nice machine, I used it to measure my "THD measured record" with the my modif Cosmos ADC.
I've had a DO 300 for a year and got rid of It and got an SMSL DO 300EX which uses AKM 4499EX plus AKM 4191 (AKM 4191 is not a DAC IC, It does oversampling and Delta Sigma modulation), and It does play DSD properly.