There’s a Bluetooth receiver on board that supports the nicest Bluetooth codecs available right now as SBC, AAC, AptX, AptX-HD, AptX-LL, LDAC and UAT. Its antenna works as a wireless signal booster and its operating distance should be around ~10 to 15 meters, depending on how many walls are in between the sender and receiver (D2). The signature has noticeable differences, however. The DO300 is not as etched in the treble as the M400, and the M400 also tended to push upper-mids a bit too forward. The DO300 is a step up on that front. Staging and imaging are similar on both, but the bass slams harder on the DO300 (which seems to be a thing of this DAC at this point).

SMSL M500 MKII Review — Headfonics SMSL M500 MKII Review — Headfonics

Instead, I’ll write about one of the most interesting delta-sigma modulation converters that passed through my hands in 2021. It sounded in such a way, that I’ve completely changed my preconceptions about this particular brand. Everybody knows Shuang Mu San Lin Technology by now or SMSL for short. I’ve covered most of their gear, starting with affordable and finishing with top-end units. Just months ago, I’ve learned that there is a sister company under their umbrella, calling themselves VMV Technology that releases only top of the crop that SMSL has to offer. One of their most valuable deeds was releasing a DAC that forced a new spin of competition among industry members. The Achille’s Heel of all THX amplifiers has always been the soundstage size and while it was never bad or anything like that, only very few of them were great in here. For example, SMSL SP200 and Drop THX-789 weren’t that impressive when it comes to soundstage. Sure, there was some air around the notes and a decently spread stage, but those didn’t sound holographic or totally 3D. SP400 on the other hand is entirely a different animal, its quad-mono design and its close to zero channel crosstalk on the balanced output are leaving a huge mark on its sound-staging capabilities. Flux Lab Acoustics FA-10 and Burson Conductor 3 are still reigning supreme in here, but I’m putting SP400 and HP4 next in line which tells a lot how I feel about them. So, the DO300 is yet again another SMSL device with a very slight twist – it’s a bit warmer than most of their stuff in my opinion. No, the DO300 is NOT a warm-sounding DAC, but compared to their other models, it’s warm-ish. D2 is a true balanced DAC that offers a lower channel crosstalk via XLR outputs and when I’m switching to a headphone setup, the left to right soundstage is increasing in size, simply because both channels aren’t interfering with each other as much as they are doing via RCA. That is a non-issue in a stereo setup for obvious reasons, but with headphones you don’t want the sound from one channel leaking to the other and that is precisely why XLR outputs are sounding wider in a headphone setup. I want to outline that D2 will not increase or decrease the stage size of your recordings, if they were meant to sound big, they will sound that way and vice versa.SA400 has a clean looking front panel, with just an LCD screen on the left and a volume knob on the right that can also work as a menu navigator. Its LCD screen is not that big, but thanks to its bigger lettering, you can clearly see the volume level and the selected input even from afar. As far as I/O goes, you’ve also got everything you could need. RCA and XLR outputs, AES/EBU, I2s, coaxial, optical, and USB inputs. Sadly, no USB-C this time, and it’s about time for it to be a golden standard in our hobby. Apart from that slight inconvenience, the DO300 is a highly functional device that will make you connect basically everything you’d want. Oh, and a Bluetooth antenna if you want to use it wirelessly. Gustard X16 is a detailed, clean, and flat DAC. The main difference between the two units is that they are tuned with different ideologies in mind. The Gustard X16 is really good when it comes to transparency and detail-retrieval, however, it does not offer the natural tonality of the D1SE. The transients are more distinct and sharp with the X16 while the D1SE presents them more organically. It all comes down to the pairings. The sharper transients and in-your-face-detailed approach of the X16 make it a perfect companion for headphones with a warm signature. If you have a rather analytical headphone or a balanced one, I’d recommend getting the D1SE if you have the budget.

S.M.S.L - Márkák - muzix.hu S.M.S.L - Márkák - muzix.hu

One interesting feature the DO300 has is “phase inversion” where phase issues on the output side can be compensated for. I’d recommend keeping it turned off unless things sound “strange” (e.g. the center instruments or vocals sound strangely compressed). As can be deduced from their names, these modes do have a slight impact on the color of the sound signature. Rich mode provides a smoother signature, where the upper midrange and highs are affected and trimmed the most. The tube mode provides an overall smoother sound but I felt like it hindered the detail retrieval capability of the DAC and didn’t like it very much due to this argument. I think if you’re aiming for a smoother sound, you’re better off with the Rich setting instead of the Tube setting. Lastly, the Crystal setting increases the upper mid sharpness and treble extension. This setting slightly increases the perceived clarity, resolution, and airiness. This is a topic were all THX amplifiers excelled at and SP400 is really no different, with one big exception: it is even cleaner sounding than most of them, save for the HPA4 that still sits on an iron throne, reigning supreme. This is really the easier chapter to write about as there aren’t more transparent and more detailed headphone amplifiers than this. If you have any experience with THX or NFCA amplifiers, then this is basically the same. As I said in the previous paragraphs, the main difference here is the slight warmth found in the DO300, while the DO200 is just ultimately neutral. This will define whether you’d like one or another. The DAC in the D1SE comes with a slight sound color adjustment option via the integrated DSP. SMSL included this feature in their menu and labeled the setting as ”Sound Color”. In my opinion, this setting has a more distinct effect on the sound signature and can be used to slightly tune the device according to your preferences. There are 3 options here excluding the Standard setting. Rich, Tube & Crystal.

Because of that slight tilt in tonality, the midrange gets buffed a little, especially in the note weight and timbre of male vocalists. While every single SMSL I’ve tried offers a very neutral and realistic color, the DO300 just gives you a little bit of that oomph in the midrange frequencies, which helps bring the vocalist a bit closer to you. This aspect is highly subjective though, as most SMSL fans are all about that ultimate neutrality and transparency.

SMSL SP400 Review - A Flawed Masterpiece - Soundnews SMSL SP400 Review - A Flawed Masterpiece - Soundnews

However, I consistently noticed some sonic characters on the DO300, even in blind testing. Basically: the DO300 has a noticeably harder hitting bass slam, and the stage is slightly cramped compared to my reference setup. Microdynamics is another area where the DO300 struggled, with subtle shifts in volume not being as apparent as they are on the LPGT. And now onto the comparison with the smallest brother, the DO100. Yet again, the DO300 is slightly warmer than the DO100, but in terms of technical performance, the latter is just not able to keep up. The interesting part here is the ESS Sabre ES9039MSPro chipset. Apart from that mouthful of a name, this is a completely redesigned chipset, as per ESS’ claims. However, they have historically been opaque with their datasheets (with manufacturers or DIY-ers often having to sign NDAs before getting intricate details about the implementation).In some ways SP400 was better, in other ways HPA4 was better, but in a high-end loudspeaker setup there wasn’t a contest, as HPA4 was on another level altogether. Since Infected Mushroom and Noisia are playing on repeat when I’m testing dynamics, I decided changing the pace a little and giving Igorrr – Spirituality and Distortion ( Qobuz / Tidal) some well-deserved praise. A word of caution first, this is not your regular techno or drum’n’bass, this is like putting some pineapple, a California ripper chili, chocolate and raw meat on top of your Diavola pizza, whilst listening to Gojira. It’s certainly not for everybody, but if you like experiencing new stuff, broadening your musical horizon, please give it a try, but only before watching their Very Noise video. These guys are insane and unstable, but oh so original and different, never using patterns or choruses and never abiding by the rules of conventional electronic music. With D2 doing all the heavy work, I’m getting a higher dose of dopamine, never calming my right foot from hitting the floor, it’s impossible not to smile while digesting and trying to understand what is actually happening in their songs. D2 was hammering my eardrums like no other AKM based DAC was doing, it was both painful & pleasant and this is exactly how I want all my DACs to sound in terms of dynamics. D2 expresses music exactly as its makers intended, if it needs to sound raw and brutal, it will sound that way and if it needs to be gentle and easy-going, it will slow down and show the beauty of that music.