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SMSL M400 Balanced USB MQA DAC Review

With the new SU9-Pro for $499 only ... not sure why I would even consider getting a used M400 w/ unknown hardware status/version. Just saying.

^^ AKM 4499 DAC chip...

My M400 was one of the first produced, it has the 'broken - as some call it' RCA output.

My take was that as the XLR out has 4dB better SINAD than RCA output why would anyone use RCA if they were seeking the optimum sound quality.

The 'fix' was in hardware, swapping a couple of resistors IIRC. A label was attached to the rear panel on the newer version.
I think there is a picture in this thread.

Still sounding great after 2 years.
 
^^ AKM 4499 DAC chip...

My M400 was one of the first produced, it has the 'broken - as some call it' RCA output.

My take was that as the XLR out has 4dB better SINAD than RCA output why would anyone use RCA if they were seeking the optimum sound quality.

The 'fix' was in hardware, swapping a couple of resistors IIRC. A label was attached to the rear panel on the newer version.
I think there is a picture in this thread.

Still sounding great after 2 years.
ok got it. May be the new D400EX with dual 4499EX could be your next upgrade. Have fun.
 
I feel no need for upgrades, I'm done.
Just need a bigger listening room...

M400 > Topping Pre 90 > Benchmark AHB2 > fully tricked out Quad 989 ESL's.

I tried a Gustard X16 which on paper has some better measures and prefer the M400.
 
M400 is an instrument-grade DAC and all you will ever need.

If you find it at a good price, just get it.
 
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For those that want to see what the UPC code shows on a new one, here it is. I bet this has been sitting on a dock for awhile.

PXL_20221029_200736206~2.jpg
 
For those that want to see what the UPC code shows on a new one, here it is. I bet this has been sitting on a dock for awhile.

View attachment 240270
I don’t know where my box is, but on the side of the DAC it says “upgraded” as pictured here:
image.jpg


That being said, I have both M400/SP400 stack and Gustard X16/H16 stack, and M400 sounds better. Both with balanced Mogami 2549 Neutrik cables.
 
I don’t know where my box is, but on the side of the DAC it says “upgraded” as pictured here:View attachment 267061

That being said, I have both M400/SP400 stack and Gustard X16/H16 stack, and M400 sounds better. Both with balanced Mogami 2549 Neutrik cables.
You are saying that you can hear a difference between two absolutely audibly transparent DACs? That is not something that is supported by science at all.
 
You are saying that you can hear a difference between two absolutely audibly transparent DACs? That is not something that is supported by science at all.
It might be different filters. I never matched their sound. Out of the box, m400 sounds better.

Also SP400 is a better amp.

And… same iPhone USB cable has issues with X16 but not M400. High res audio will cut off and connection is completely lost with Gustard sometimes.
 
It might be different filters. I never matched their sound. Out of the box, m400 sounds better.

Also SP400 is a better amp.

And… same iPhone USB cable has issues with X16 but not M400. High res audio will cut off and connection is completely lost with Gustard sometimes.
The cable issue is a different thing, but the M400 cannot sound "better" out of the box. That is an impossibility. They are both completely capable of transparency so any difference you think you are hearing, is just that, you think you are hearing it. The filters won't make audible differences as far as I have ever known, with those devices anyway. I guess it is possible that a filter can be constructed poorly and become audible in the sense that you are suggesting, but then the DAC would be defective and so flawed because of this and again, neither of the devices you are writing about have those issues that I have ever heard reported.

I own the X16 and use it with my main system and I have the SMSL M200 on my other system that I play music for drumming practice with. I cannot for a moment imagine that with level matched, blind listening I could hear any audible difference. And why would I expect to? They are both audibly transparent.
 
The cable issue is a different thing, but the M400 cannot sound "better" out of the box. That is an impossibility. They are both completely capable of transparency so any difference you think you are hearing, is just that, you think you are hearing it. The filters won't make audible differences as far as I have ever known, with those devices anyway. I guess it is possible that a filter can be constructed poorly and become audible in the sense that you are suggesting, but then the DAC would be defective and so flawed because of this and again, neither of the devices you are writing about have those issues that I have ever heard reported.

I own the X16 and use it with my main system and I have the SMSL M200 on my other system that I play music for drumming practice with. I cannot for a moment imagine that with level matched, blind listening I could hear any audible difference. And why would I expect to? They are both audibly transparent.
Well, I bought both stacks because they had similar bench tests. Again, SMSL stack sounds better to me. You’re entitled to your opinion, but I own both stacks in different rooms. They both sound much better than my Hegel H190 internal DAC though.
 
Almost got the m400 but went with the m200 instead. SINAD of -116db, less than half the price and plenty of features it pairs well with my VTV hypex252. Be nice if SMSL and Topping start making affordable amplifiers that can keep up with their crazy good DAC performance.
Adding a Topping P50 Power Supply takes it to another level...
 
It's a big solid block of a power supply, OF COURSE it'll be better.

(/s)
 
It does a LOT if you can hear
I see. So only the special few with special hearing abilities can derive this benefit? How convenient. Even if 3 million people were to tell you they couldn't hear this supposed advantage, all you would do is tell them it isn't that the advantage is imaginary, it is that they can't hear it.

We've never heard that justification around here before.
 
That by the way violates a basic tenant of a valid theory. If something cannot be falsified it cannot be tested. You my friend have a theory that no amount of evidence can dislodge because it can't be falsified. You will never believe anything but the story that you tell yourself I suspect.

Each to their own.
 
Perhaps someone will see this. I received this same m400 DAC from my now deceased brother. He was much more into all things audio, but nonetheless, I'd like to get his system up and running. Yes, I have his nice speakers, sub, and WiiM amp too. I think he got lossless music/file from somewhere and that's probably how he listened to music. My questions:

I'm used to simply streaming spotify to my Sonos speakers. Using standard Spotify and my iphone 14...what is the best way to connect to this DAC hardwired?
Lastly, I now see this unit came with a remote which I did not get as i didn't know it had one and no telling where it is now...probably long gone. Do I need the remote or will the knob do everything?

Thanks to anyone that replies.
 
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