SMSL DO300

kmmbd

500+ Head-Fier
Spec Monster
Pros: Solid build
– Low-noise PSU
– Many input and output options including I2S
– Remote control works well
– Highly resolving signature
– Excellent macrodynamic punch and bass slam
– Reconstruction filters and tone colors allows further sonic customization
– MQA certification and full MQA decoding
Cons: DO300 chassis is a fingerprint magnet
– Stage depth and microdynamics are lacking in comparison to higher end DACs
– Rotary encoder feels cheap
– Subpar playback of DSD files
– Too many similar options in SMSL’s own lineup
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SMSL has become immensely popular in recent years, thanks to the consistent delivery of well-measuring and well-specced source devices that match or undercut the competition in terms of many objective metrics.

The DO300 DAC is the latest in line of products that have a very impressive spec-sheet while the asking price is relatively modest. DO300 is also one of the first DACs to utilize the latest and greatest ESS Sabre ES9039MSPro chip, sporting class leading distortion figures and dynamic range. There is also numerous input and output options to mix and match with any system out there.

So, does the DO300 manage to harness the TOTL DAC chip inside to its full potential, or do they end up being another generic release? We shall see in due time.

This review originally appeared on Audioreviews.
Note: the ratings given will be subjective to the price tier. Aoshida Audio was kind enough to provide me the DO300 for review.

Headphones and IEMs used: Sennheiser HD650, Hifiman HE-6se V2, Sennheiser IE 900

Price, while reviewed: $550. Can be purchased from Aoshida Audio.

PACKAGING AND ACCESSORIES

The packaging is a fairly basic cardboard box. Inside, you get the DO300 DAC itself, a power cable, an USB type-B to type-A cable, and a remote control. No batteries are included.

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BUILD QUALITY

Build quality is good in general. The DO300 will not impress with its density or heft, but the CNC-milled aluminum chassis has smooth finish all around with a matte black paint-job. I am not a fan of the coating though, it catches fingerprint and grease all too readily.

The front panel is basically a large rotary encoder with a color LCD beside it to show the line-out gain, current phase, sampling rate, and input type. The LCD is not the best in terms of fidelity, with the contrast being lower than your typical smartphone. Then again, this is a mid-priced DAC and even higher tier ones employ far cheaper displays at times.

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i do wish the LCD display showed a few more information, like the current selected filter, tone color enhancements etc. On a similar note, the rotary encoder is not my favorite. It has distinct steps but the feedback is somewhat mushy. There’s also some wobble to it when pressing down (to select an option, for example), which further cheapens the feeling.

As a result, I mostly operated the unit with the supplied remote control which makes it much easier to change the various tone colors, filters etc.

Now let’s move on the other ports on the back. You have the COAX/TOSLINK inputs, the usual USB input (type-B port), I2S, AES/EBU, and Bluetooth inputs. Outputs include both RCA (single-ended) and 3-pin XLRs (balanced).

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SMSL basically put in every common input and output types in the market, so most users should not face an issue integrating this DAC into their chain, whether they’re running a small desk setup or a full-fledged stereo rig. I do wish the USB port was type-C because, well, type-C everything is the mantra nowadays (albeit type-B is more robust).

Some notes about the I2S input: I could not test it out due to the lack of such a device at my disposal. However, I shall receive the Cayin N7 soon, which has I2S out. I will update the sound section with impressions regarding I2S input if the difference is noticeable.

So, in essence: good build quality, with no visible imperfections or issues. The rotary encoder could be better though, and type-C input would be nice.

SPECIFICATIONS

The official specs are as follows:

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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).

Some forum discussions hint at the 9039MSPro being just a more power-efficient 9038, but it’s all speculations and hearsay for the time being.

As for the BT chipset, Qualcomm QCC5125 is utilized. It supports all mainstream codecs including several AptX variants and LDAC. The BT version is 5.0 which is “older” than the latest 5.2, but this should not be too big an issue. The rest of the components includes XMOS XU-316 USB chipset, SMSL’s self-developed system clock, a low-noise linear PSU (which works surprisingly well at suppressing ground hum and RF interference), and 11 dual op-amps.

Another plus is the automatic switching between any voltage range between 100V – 240V. This helps in avoiding the mess of mistakenly connecting the plug without switching the voltage selector and damaging components. So, while the internals are not the most beefed up and do not use many discrete components, the design is competent and should be fine for most use cases.

SMSL DO300 TONALITY AND TECHNICALITIES

I find describing the tonality of digital sources a futile exercise, as most of the characteristics depend on the pairing with various headphones and IEMs. Nonetheless, there are some commonalities between all pairings.

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.

Another gripe of mine is the playback of DSD files. Basically – if you listen to many DSD files, skip the DO300 altogether. The replay gain is too high, reducing dynamic range and robbing the DSD files of their nuances during playback. I have a few albums in DSD so overall it was not an issue but the few DSD64 and DSD128 tracks I tried with the DO300, things were not pretty.

Before proceeding further, a description of the test setup is in order. I used the Lotoo PAW Gold Touch (LPGT) + Cayin C9 as the reference system, and the SMSL DO300 is replaced as the DAC for the A/B test (LPGT would then act as the transport). The amp was left untouched, ensuring volume matched comparison.

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).

SMSL DO300 TONALITY AND TECHNICALITIES

I find describing the tonality of digital sources a futile exercise, as most of the characteristics depend on the pairing with various headphones and IEMs. Nonetheless, there are some commonalities between all pairings.

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.

Another gripe of mine is the playback of DSD files. Basically – if you listen to many DSD files, skip the DO300 altogether. The replay gain is too high, reducing dynamic range and robbing the DSD files of their nuances during playback. I have a few albums in DSD so overall it was not an issue but the few DSD64 and DSD128 tracks I tried with the DO300, things were not pretty.

Before proceeding further, a description of the test setup is in order. I used the Lotoo PAW Gold Touch (LPGT) + Cayin C9 as the reference system, and the SMSL DO300 is replaced as the DAC for the A/B test (LPGT would then act as the transport). The amp was left untouched, ensuring volume matched comparison.

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).

PAIRING NOTES

IEMs

The Sennheiser IE 900 show noticeably harder-hitting bass when the DO300 is used as the DAC in the chain. The stage is also narrowed, and stage depth is reduced compared to the LPGT. This “effect” was consistent between tracks. The treble fortunately did not sound “etched” or “fatiguing”, so SMSL has improved upon one of my complaints in their previous offering – the M400.

SoftEars Turii also showed similar change in bass response. It also highlighted the lack of stage depth compared to the LPGT’s DAC section. Imaging seemed fine, though center-imaging is more convincing on the LPGT.

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Headphones

The story continues with headphones. Sennheiser HD650 do not benefit from added bass slam as the driver is just incapable of reproducing such low notes, but the mid-bass tightened up slightly. I also tried out the “tube” tone color with the HD650, and while it emulated the soft bass bloom of tube amps, the mids were not as “colored” as they are on the Xduoo MT-601S with tube buffer, for example. An actual OTL amp like the Bottlehead Crack will display even more dramatic difference between SMSL’s emulated tube effect and the real thing.

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Speakers

Finally, I used the SMSL DO300 with my desk rig and desk speakers (KEF LSX), with the Questyle CMA Twelve Master being a point of comparison. The KEFs have a low-frequency cut around 70Hz, so the change in bass was mostly imperceptible. The staging was noticeably different between the Questyle and the SMSL, however.

Basically, the Twelve Master had wider, deeper staging as the vocals sat a few inches further away in the presentation. It is not midrange recession, mind you, rather the center imaging and stage depth that is more up-front and “in-your-face” on the SMSL DAC.

COMPARISONS

vs SMSL M400

The M400 is one of the older SMSL DACs that I have tried. It’s one of the few DACs to run the now defunct AKM AK4499 chip (AKM’s past flagship) and offers similar settings to the newer DO300 including tone color and reconstruction filters.

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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).

So, should existing M400 users upgrade? I think the DO300 is better, but the differences are subtle and a change of amp will have more profound effect. The bass and macrodynamic punch is definitely noticeable, so if you are into that, the DO300 can be an upgrade on that front.

CONCLUDING REMARKS

The DO300 is competent, no doubts about that. It measures well, has every input and output you may possibly want, and the BT support is the proverbial cherry on top (though I find BT audio lacking vs the usual wired affair and as such – ignore it unless absolutely necessary). The build is good and stock accessories are good enough to get you going.

Speaking of the sound, DO300’s bass reproduction is truly satisfying. If you like “slammy” bass – this won’t disappoint at all. Staging and imaging could be better, however, so could be the rendition of microdynamics. DSD files are played back with too high a gain, reducing DR in the process, so DSD collectors should skip this one

The big issue lies elsewhere – it’s about SMSL saturating its own lineup. There is the DO200 mk2, the D400ES, the D300 (with ROHM DAC), and even more upscale options in their VMV lineup of products. It gets dizzying, confusing, and the average consumer might even give up since there is no clear delineation between these products.

Nonetheless, if you are looking for a midrange DAC with most common inputs, some “sound shaping” via reconstruction filters and tone coloration/DSP options, and don’t care about DSD – then the DO300 is a good option. It’s overall better than the M400 it’s essentially replaced, though given SMSL’s rapid-fire release schedule, this one might get replaced soon anyway.

Despite that possibility, the DO300 gets a recommendation based on how solid an offering it is, all things considered.
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antdroid

Headphoneus Supremus
Pros: Lots of tuning choices
Remote Control
Easy to use menu
Good resolution and soundstage
Enjoyable sound signature with certain filter/color options
Cons: Same Design as Other SMSL Models

The DO300 is a new Digital-to-Analog Converter (DAC) from SMSL and it features the latest ESS flagship DAC chipset, the ES9039MSPRO. The unit comes in at a retail price at $549 and is available to order from our friends at Aoshida Audio. (https://aoshida-audio.com/products/smsl-do300)

The product was provided by Aoshida for this review. As per usual, the review is my own set of impressions, and my link is unaffiliated.

I have recently reviewed the whole fleet of the SMSL DO and HO series DACs and headphone amplifiers, starting with the small and solid 100 series, and the middle 200 series. The 300 series, here, does not currently have a matching headphone amplifier, and I was told there are no current plans for a release of a HO300. That said, the HO200 should stack perfectly with the DO300. I still use the DO/HO100 series daily at work, as it has plenty of power and its compact size makes it a nice desktop compliment to my laptop and monitor for work use.


External​


The DO300 has a similar look to the DO200. In fact, visually, its almost indistinguishable if it wasn't labeled with their model numbers. They both feature a small color screen on the right side, a multi-functional knob down the center, and the same set of input/output ports on the back, in the same exact locations.

This includes XLR and RCA outputs, and a variety of different inputs: AES, I2S, Coaxial, Optical/Toslink, and USB-A. In addition, there is a bluetooth antenna which has the latest Qualcomm Bluetooth 5.0 standard, and allows for LDAC, AptX-HD, AptX, AAC and SBC formats.

Under the hood, there are a few new upgrades. The biggest change is the aforementioned DAC chip. This SMSL unit is built upon the ES9039MSPRO DAC chipset, the newest flagship from ESS. In addition, the unit employs 11 op-amps for output to the RCA/XLR ports and eventually to your amplifier.

This unit also features MQA decoding support, and will light up blue or green when activated.

Firmware Features​

The color display can be controlled by the multi-functional volume knob, or with the included remote. I prefer navigating this with the remote, as it makes it quite a bit easier to use, as there are quite a bit of different options to play with.

The menu is the same as the DO200 MKII that I reviewed. Users can navigate through menus to change inputs, outputs, variable or fixed volume mode (preamp), jitter control (DPLL), dimmer, brightness, and most importantly to me -- PCM and DSD filters, and the SMSL's audio Sound Color menus.

The digital filters include 8 ESS Sabre filters to choose from:
  • Filter Off
  • Minimum Phase
  • Apodizing
  • Linear Fast
  • Linear Slow
  • Minimum Phase Fast
  • Minimum Phase Slow
  • Low Dispersion
The unique one that I don't remember seeing before is Filter Off. I didn't know you can disable over-sampling on a Delta-Sigma DAC, so this was an interesting one to see and to play with.

For the Sound Color menu, there's an addition series of filters:
  • Standard (off)
  • 3 Levels of Rich
  • 3 Levels of Tube
  • 3 Levels of Crystal
Each of these, I presume, plays around with EQ and phase to provide a different type of sound that was subtle, but distinguishable sometimes.


Sound Impressions​

For this review, I primarily listened with my Hifiman Susvara headphone through the Bakoon AMP-13R amplifier. My normal day-to-day DAC in this set-up is the Holo Audio Spring 3 KTE (with pre-amp module), which is an R-2R resistor ladder DAC as opposed to the Delta-Sigma chipset-based DO300 DAC I am reviewing here.

My high-level takeaway here is that I actually really enjoy using the DO300 DAC quite a bit. It presents an alternate listening experience to my more analog sounding Spring 3 KTE, and for being a more precise listen, the DO300, has a very smooth overall sound.

In many ways, going to a relatively lower budget DAC with a D/S chipset implementation can have a brighter and more sharper type of sound. This, of course, isn't always the case. I really enjoyed Audiolab's use of the old ES9018 DAC in their A6000, and found that they smoothed out all the glare issues normally found one of those older Sabre DACs.

With the DO300, there's a lot of play here that you can customize how you want the DAC to sound, with its selection of 8 filters and 10 coloring options. I found using Filter Off (No Oversampling) to be my favorite but I was perfectly happy with the traditional Linear Fast and Linear Slow filters too. For coloring options, one of the Rich or Tube, or default Off was quite enjoyable. The Crystal options made it sound, as you would expect, a little more bright and gives a sense of more detail, but at the expense of being a bit fatiguing.

The DO300 is very resolving, and clear, but does not have what I consider a sense of faux-clarity, where excessive treble/brightness makes details more forward and sharp. Instead, I found a sweet treble that I thought mixed well with the overall sound.

The DO300 is punchy, and layered. It's punchier than my Spring 3 KTE, which is a little more warm and soothing versus ultra-neutral. Characteristically, I find the differences are most apparent when you listen to how strings resonate, and even their base frequency note sounds different between the two. The Spring sounds natural, but slightly dampened in a way, but resonates more organically, while the DO300 has a more defined and incisive strike, with a resonance that also has this brighter hue to it that isn't quite digitized, but isn't also a warm, soothing fireplace feel either. It's a bit hard to fully describe these general differences between the R-2R and D/S sounds in just words, without listening to it.

Wrap-Up​

SMSL's DO300 is a very nice DAC that makes use of the latest from ESS with their ES9039MS PRO DAC chipset. This little unit has a variety of sound tuning options within its simple and colorful display that is easy and intuitive to control with the included remote.

I was happy with the overall reference sound, with good resolution, punchy bass, and sweet and smooth treble. For a well-measuring, reference-type DAC, this one checks a lot of boxes for me in a small desktop-sized box.
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rev92

Reviewer at Ear Fidelity
SMSL DO300
Pros: Value
Well-built
Detail, resolution, speed
Highly textured sound
Wide selection of digital inputs
Balanced output
Bluetooth
Cons: Design while safe is rather boring
No USB-C

SMSL DO300​

SMSL DO300 is a high-performance DAC built around the new flagship ES9039MSPRO chip. It offers a great functionality, and it's priced at $549.

Introduction​

We’ve reviewed quite a few SMSL products in the past here at Ear Fidelity, and now it’s time for their newest DAC, the DO300. Even though you must have lived under a rock for the past 5 years not to have heard about SMSL, I’ll give you a quick introduction regardless.

SMSL is a Chinese company that specializes in manufacturing audio equipment. The company was founded in 2009 and its headquarter is located in Shenzhen, China. They are widely regarded as one of the two leading DAC and amplifier manufacturers in the audio world currently, next to Topping. They are known for producing a wide range of audio equipment, including DACs (digital-to-analog converters), headphone amplifiers, preamplifiers, power amplifiers, and speakers. The company’s products are highly regarded for their exceptional sound quality, reliability, and affordability. They also constantly push the limits when it comes to measurements of audio equipment, being arguably the best measuring audio gear manufacturer in the world.

Today we’re taking a look at their newest DO300 DAC, which is built on the newest ES9039MSPRO chip.

Packaging​

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When it comes to the unboxing experience of a SMSL product, everything has been written already a lot of times. This is an innovative and very competitive company, but when it comes to the presentation, it is definitely function before form. The DO300 is no different, since it comes in a standard white box, that only included things that are essential and functional.

So, inside the packaging, you’ll find a power chord, a USB cable, remote control, and a Bluetooth antenna. Nothing fancy, we’re all used to what SMSL brings to the table, and it’s definitely not exquisite attention to the unboxing experience or providing luxurious accessories. At the end of the day, this is a very high-performing DAC, there’s nothing that you should be expecting to be included at this price having the level of performance in mind.

Design and Build Quality​

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Speaking about the build quality and design, I could say exactly the same as in the unboxing paragraph. Most of SMSL’s products look similar and the DO300 is the same story here. It’s built well, the finishing is alright, and there’s nothing really to write a book about. On the front, you’ll see a volume knob and a screen, and at the back is where all the inputs and outputs are located…logically.

Regarding the overall design and build quality…you can relate to our DO200 review, as these two devices are just identical apart from the model number on the front. The dimensions, the weight, and the design are all perfectly the same between the two devices. I’m not saying it’s a bad thing at all, it’s cheaper for SMSL to utilize the same chassis to cut costs, resulting in you being able to buy the new DO300 cheaper. Being green is cool.

Tech and I/O​

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Now onto way more interesting stuff. First of all, the DO300 is the first device I know to use the brand-new, flagship ES9039MSPRO chip. It has built-in MQA support with MQA-CD, but to use the latter, your cd has to support MQA output. It also has the newest XMOS XU-316, which is its 3rd generation, supporting PCM up to 32bit/768kHz, DSD, and DSD512.

The DO300 also uses the new self-developed CK-03 clock processing circuit which greatly reduces clock jitter, and a Qualcomm QCC5125 Bluetooth chip with LDAC support.
All that makes for a DAC that is more than suitable for current needs and market standards. SMSL has been offering technically impressive stuff for many years now, and they’re not stopping that anytime soon.

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.

Sound​

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We’ve done many SMSL reviews, so we know what you’re really here for – the sound. Reviewing SMSL gear is getting harder and harder every single time we’re doing it, since all of their products sound very alike, with the difference being mostly in the actual quality (detail, resolution, etc).

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.


The DO300 has everything you could expect from a SMSL DAC – incredible detail retrieval, fantastic resolution, speed, control, and spot-on tonality. Actually, because it’s slightly warmer than their other DACs, I like the DO300 the most out of everything else I tried.

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.

Don’t worry though, as the DO300 is still incredibly neutral and transparent. As I said, that touch of warmth is really subtle and it won’t break your experience if you’re a “neutral” guy. However, if you strive for absolute linearity, the DO200 might actually be a better choice for you.

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When it comes to detail and resolution, however, this is performing incredibly well at its price range. I said it in the past already, but you really would have been paying 20x more for this kind of technical performance 10 years ago. It never gets old, this is so impressive yet so positive that it makes me sympathize with SMSL so much more.
As I’m used to with SMSL DACs, the bass is fast, perfectly controlled, and firm, it never bleeds into the midrange and it never gets boomy, even by the slightest margin. If you have some great performing headphones in the bass department, you’ll be blown away by what this little champ is capable of. The texture, rumble, attack, slam, and control are both on a very high level and I don’t think you will be able to find this kind of bass performance on a similar budget elsewhere.

The treble is also fantastic. Shimmering, sparkly, fast, and detailed, with a lot of air. It goes perfectly with well-mastered music, but as usual with SMSL – badly mastered music can sometimes be a pain to listen to. It is because the DO300 doesn’t hide anything from the listener, it just decodes all the information from the recording and sends it further, with absolutely no hesitation. There’s not even the slightest blanket, darkness, or dullness to the sound, this is highly saturated and just accurate.
Because of all of this, the DO300 is another fantastic DAC from SMSL. While being slightly different than the rest of the DO series (DO100, DO200) because of its slight warmth, it still performs beautifully and is insane when it comes to value.

Comparisons​

SMSL DO200 mkII

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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.

However, the DO300 has an upper hand when it comes to technical performance, but it’s again, very slight. I feel the DO300 has a bit better detail retrieval, even though the DO200 is basically surpassing most of the headphones in the market when it comes to what you’re able to actually hear.

As for the rest of the frequency response, these two DACs are very similar when it comes to both subjective and objective sound, which makes it easy for me – I can definitely recommend both, and the two things that you should consider while making the decision are price and slight tonality differences.

SMSL DO100
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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 detail retrieval and resolution of the DO300 are audibly better, making for a more impressive listen. If you’re on a budget and you don’t have really high-end headphones, the DO100 will probably give you everything that you need. But if you’re looking for an upgrade, and your headphones can handle the actual difference, it really might be worth investing and getting the DO300 instead.

But, this comparison is not really fair is it? The DO300 is 2.5 times more expensive than the DO100, and it’s certainly not 2.5 times better. Audio is not about that though, so if you have the DO100 and you’re looking for something better but in a similar fashion, the DO100 might be the perfect upgrade for you.

Summary​

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The SMSL DO300 is everything that we’re used to from the Chinese manufacturer – incredibly clean, detailed, airy, and neutral. While slightly warmer than the rest of the DO series, it’s still very transparent and linear sounding.

Apart from the impressive technical performance, this is a DAC that offers everything a modern DAC should offer – a vast selection of digital inputs, a balanced output, Bluetooth, and MQA (if you actually want to use it). This leads me to a very easy recommendation to everyone that is looking for a DAC on a $500 budget, as this might just be the best one you can choose.

Highly Recommended.


Big thanks to Aoshida-Audio for providing the SMSL DO300 for this review. I wasn’t paid or asked to say anything good or bad about this product, all of the above is just my personal, unbiased opinion. Aoshida-Audio hasn’t seen this review before publishing it. You can get the DO300 here.
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