[smsl mandy]

• A new series of exterior design with tempered glass panel, both high-end feeling and durable!
• Cirrus Logic's latest audio decoder chip CS43131, with carefully designed circuitry, achieves an unprecedented 0.00013% (-117dB) distortion performance!
• The new third generation XMOS XU-316, PCM support up to 32bit /768kHz, DSD support up to DSD512.
• USB support MQA full decoding;
• Bluetooth 5.0 digital audio input, external antenna, farther transmission distance.
• The clock system uses independent ultra-low clock jitter, ultra-low phase noise for the audio clock.
• Built-in high-efficiency power supply chip for the decoder to provide sufficient energy, and the use of multiple groups of low-noise LDO power supply.
• The use of a large number of audio-specific audiophile resistors and capacitors.
• The use of 1.29 "OLED display.
• Fully balanced design, and has a true balanced output.
• With 6.35mm, 4.4mm balanced headphone output.
• Equipped with full-featured remote control and preamp function.
• All aluminum CNC precision machining chassis to effectively reduce the thousand disturbances.

Specifications:-

• Inputs:USB / Optical / Coaxial / Bluetooth
• Output Level:RCA 2.0Vrms XLR 4.0Vrms
• THD+N(UN-WTD):0.00013% (-117dB)
• Dynamic range (UN-WTD):RCA 120dB XLR 132dB
• SNR (UN-WTD):131dB
• Bluetooth:BT 5.0 ( support SBC)
• USB transmission:Asynchronous
• USB compatibility:Windows 7 / 8 / 8.1 / 10 Mac OS X10.6 or Later / Linux
• Bit depth: USB:1bit ~ 32bit
• Optical/coaxial:16bit ~ 24bit
• Sampling rate: USB:44.1 ~ 768kHz DSD64, DSD128, DSD256, DSD512
• Optical/coaxial:32 ~ 192kHz
• Power Consumption:3W
• Standby power:＜0.1W
• Size:70x73x165mm (WxHxD)
• Weight:0.54Kg

Click for more:https://hifi-express.com/products/smsl-m300-se

 

[Baten]

Cirrus Logic. interesting choice.

 

[XERO1]

Could they have made the sample rate text any smaller?

At least it's priced right at only $119.

I might give this one a whirl since I'm a big fan of the sound of the dongles I've tried that also used Cirrus Logic DAC chips.

 

[rayliam80]

Not a great choice for an all-in-one unit. The built-in headphone amp, power-wise, seems to be a serious afterthought. 32ohm @ 148mW? 300ohm @ 15mW? Meh.

 

[Baten]

The built-in headphone amp, power-wise, seems to be a serious afterthought. 32ohm @ 148mW? 300ohm @ 15mW? Meh.

It's probably just an on-board CL package accompanying the DAC chip and not a full fledged, independent circuit, but I could be wrong.

 

[rayliam80]

It's probably just an on-board CL package accompanying the DAC chip and not a full fledged, independent circuit, but I could be wrong.

I was hoping it would go toe-to-toe with the FiiO K7, power-wise.

But it seems like a good bargain if you already have a balanced amp or are willing to invest in a balanced setup.

 

[Menkau-ra]

Just $119? What?

 

[smsl mandy]

Just $119? What?

Just $119 and it is also a balanced headphone amp.

 

[genclaymore]

Looks interesting for its price, but I didn't see any info on how much power is provided to headphones in balanced.

 

[dunring]

I'll have one in a week, just got through Customs yesterday. Going to try it with some IEMs and also as a DAC for a few different amplifiers. If Amirm doesn't have one by then, I'll offer to send it to ASR for measurements.

 

[bogi]

@dunring Did it arrive? Do you like how it sounds?

 

[XERO1]

I totally agree with CAM's positive review of the M300SE. It sounds way better than it has any right to for a $120 DAC.

In fact, I'd say it's one of the best sounding DACs I've heard that's under $500! This little black brick packs a serious sonic punch!!

I really wish SMSL could have found a way to fit a pair of RCA output jacks on its back panel, instead of using a 3.5mm jack. But that's pretty much the only thing that bugged me.

And FYI, to get the best sound from the M300SE when using it purely as a DAC, be sure to keep it's digital volume set to it's max level (40) or set it to PreMode - FIXED in its menu.

 

[bogi]

In fact, I'd say it's one of the best sounding DACs I've heard that's under $500!

Thanks! Could you somehow describe it more? Brighter/neutral/darker? Lightweight/middle weight/weighty? Is bass rather fast/dry or weighty/slower or something between? How do you like midrange, vocals? Is instrument placement rather upfront (in-face) or laid-back? No harshness in trebles? How does it sound with bright, not so well mastered recordings?

I really wish SMSL could have found a way to fit a pair of RCA output jacks on its back panel, instead of using a 3.5mm jack. But that's pretty much the only thing that bugged me.

This thing I can recommend, it does not degrade sound like cheap $1 adapters: https://www.ebay.com/itm/194402147875

 

[dunring]

Well it arrived, the second one I've been able to find. It makes a great XLR DAC and the 4.4mm has more power on it, which is great for all the IEM's I've tried, including a couple of planar magnetic ones. The 3.5mm can power the He5xx loud enough for fun, but zero headroom for EQ just to give a rough idea. The 4.4mm is much better though, but still it's not going to replace your amplifier for everything, for that the M500 will do the job. I currently have it on the SMSL SP200 and compared to the other SU-8s/SH-8s stack, using the Hifiman Arya stealth I couldn't tell the difference between them. There's just one filter, but it's a really good one. I usually just end up on the default one anyway. The remote control is nice, more compact than the typical one and rounded off on the edge.
The 3.5mm out would be great for a JDS Atom amplifier with a short male to male cable, and look good too. I checked optical and couldn't hear any audible difference. Measurements still have to be done. I chatted with Amirm and offered to send it to him for checking out if he wants it. In meantime this combo will be my daily driver. I noticed recently you can't find them for sale anywhere, everyone is out of stock now. Hopefully they'll ship more, but if not, the only chance to get one is going to be a liquidator on eBay or an Amazon warehouse return. Google Shopping will tell you if there's one on Mercari or one of those places if you search for used ones.
I'm listening to the He5xx now and the Arya stealth was much more detailed as you can guess. That says a lot about the DAC though, my usual stack is 120 SINAD and I would never tell the difference with a real blind test on this combination.

You do have to switch between DAC and Preamp mode to and switch from HP/Line Out/both to use the front plugs and adjust the volume control. Otherwise keep it in preamp all the time and switch more easily. I also have an SMSL SU-1 which I just used a few days, and this sounds identical for detail, and both are neutral, no bright or warmth, what you play is what you get from these. The Seeaudio Yume II on the 4.4mm is just as fun as the Arya going through the SP200, both so good. I'll try to get this out to ASR if they don't restock, and Amirm wants to measure it.

 

[panik24]

I am thinking of pairing this with the xduoo mt - 604, a fully ballanced tube hybrid. This would give me a ballanced tube and solid state. This is my first head-fi, so i would love some input on this the headphone i am thinking of i buying is the Fiio Ft3, 350 ohms and 101db. Would this even be able drive that headphone?