Manufacturer | S.M.S.L |
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Item model number | M300SE |
Parcel Dimensions | 23.09 x 18.21 x 11.2 cm; 540 g |
ASIN | B0C4DXTGLB |
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SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB
Purchase options and add-ons
- Built-in two latest audio decoder chip CS43131, with well-designed circuitry to achieve an unprecedented performance of 0.00013% (-117dB) distortion!
- The new third generation XMOS XU-316, PCM support to 32bit/768kHz, DSD support to DSD256; USB support MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance.
- The clock system uses independent ultra-low clock jitter and ultra-low phase noise crystal as the audio clock. The built-in high-efficiency power supply chip provides sufficient energy for the decoder, and uses multiple low-noise LDO power supplies. Use a large number of audio-specific audiophile-grade resistors and capacitors.
- Using 1.29" OLED display. Fully balanced design and with true balanced output. With 6.35mm, 4.4mm balanced headphone output. New series of exterior design with tempered glass panel, both high-class feeling and durable! All aluminum alloy CNC precision machining chassis effectively reduce interference.
- Equipped with full-featured remote control with preamp function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask any questions, we will give you the most satisfactory answers.
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Product information
Technical Details
Additional Information
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Product details
- Parcel Dimensions : 23.09 x 18.21 x 11.2 cm; 540 g
- Date First Available : May 5 2023
- Manufacturer : S.M.S.L
- ASIN : B0C4DXTGLB
- Item model number : M300SE
- Country of origin : China
- 鶹 Rank: #27,350 in Electronics (See Top 100 in Electronics)
- #114 in Audio Component Amplifiers
- Customer Reviews:
Product Description



Support MQA full decoding
- M300 SE is a complete MQA decoder, which will fully expand MQA music files to provide high-quality sound sources. At this playback level, you will fully hear the content created by the artist in the studio.Only the CD file size can enjoy high-quality music of 352.8kHz.
what is MQA?
- MQA (Master Quality Authenticated) is an award-winning British technology that delivers the sound of the original master recording. The master MQA file is fully authenticated and is small enough to stream or download.
THD+N(A-WTD)
SNR(XLR)
Dynamic range(XLR)

This supports PCM playback up to 32-bit/768kHz and DSD256,DoP64
- M300 SE is capable of directly sampling PCM digital audio up to 32-bit/768kHz without downsampling. It also supports Native DSD playback up to DSD256 without conversion.
- Optical/coaxial input supports DoP64

- This chip integrates a new generation of low-power audio decoder and high-fidelity headphone amplifier with impedance detection function. It provides excellent professional-grade audio performance, greatly reduces the space occupied on the circuit board to prevent interference between circuits. It supports various Hi-Fi headphones and offers outstanding audio quality.

- The third generation XMOS solution XMOS XU-316, PCM support up to 32bit/768kHz, DSD support up to DSD256.

- Japan’s NDK ultra-low phase noise crystal. Two independent Japanese NDK ultra low phase noise crystals. Provide ultra-low JITTER clocks for 44.1K and 48K and their multipliers respectively!

- Built-in specially optimized power processing circuit. High-efficiency power supply chip for the decoder to provide sufficient energy, and the use of multiple groups of low-noise LDO power supply.




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 / Optical/coaxial-----32 ~ 192kHz |
Power Consumption | 3W |
Standby power | <0.1 |
Size | 70x73x165mm (WxHxD) |
Weight | 0.54Kg |
From the brand

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- SMSL Technology Co., Ltd. founded in 2009 which located in Shenzhen, China. Our company is specialized in audio DAC, stereo headphone amplifiers, and power amplifiers, and with its own R&D, manufacturing, and marketing team. Has about 10 middle and senior engineers with rich experience in product development and professional management to ensure each product is qualified and works excellently.
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Customer reviews
Top reviews from Canada
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- Reviewed in Canada on September 20, 2024Verified PurchaseI never write reviews but this was worth the 5 mins. I bought this to hook up some old studio monitors in the living room and it exceeded my expectations. It came with a usb cable i just plugged right into a usb slot in my tv and it powers it just fine, I have my TV hooked up via optical cable, turntable hooked up to an analog to digital converter then ran a coax to the DAC. Everything works real deadly. Bluetooth syncs up no problem, sound quality is equal to my $5000+ studio interfaces. Best $200 I've spent in a long time. If you’re on the fence, just pull the trigger. You wont regret it.
- Reviewed in Canada on October 30, 2023Verified PurchaseThis DAC is probably the best you can buy for price/quality. Many reviews state this rivals the quality of units that are 3x and 4x the price of this and I agree.
Of course this comes with some cut corners. If you plan on driving your high end headphones with this, get something else. It struggles with my DT770 Pro 80-Ohm so I have these connected to a different dac (which I actually prefer because it's super easy to switch output in Windows than to use remote on this dac - it takes forever in comparison). For those who want quality Bluetooth connection this isn't for you either. Although it does support high bitrate SBC, SBC is the ONLY codec this supports. Quality isn't bad with SBC, but you can get something better that support LDAC, APTx-HD or adaptive instead, especially if paired with higher end speakers.
I view this as a top notch DAC for PC and that's it. I don't use Bleutooth or my headphones with this. Just my 2c.
- Reviewed in Canada on April 1, 2024Verified PurchaseI have five dacs....this one, a Schitt stack, Topping DX3+ pro, Fiio BTR5, and a Wiim Pro plus streamer. I use this at my desk in my den. It's absolutely outstanding. You will not find a better sounding dac in this price range or even under $500. Maybe even $1000. And the headphone amp is also amazing, goes louder than any human ear can take before damage. Especially the balanced output.
- Reviewed in Canada on February 27, 2024Verified PurchasePrice vs value very high.
- Reviewed in Canada on July 19, 2023The jump in sound quality from a supposedly high end internal sound card cannot be overstated. I have this connected to my multimedia development PC via USB, then out to my studio sub/monitors via XLR. The difference is shocking. I can't compare to other USB DACs, but compared to even the best internal sound cards, the difference is bigger than moving from regular consumer Logitech speakers to proper studio monitors. All this from a relatively cheap DAC. It's so good that I don't feel I'd gain much moving up to the $700 range, and on top of this there is only the one USB-C cable for data and power. The interface is simple, not obnoxious like I've seen on some other DACs. It does one thing, and does it well. I love this DAC.
Top reviews from other countries
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danarReviewed in Mexico on January 31, 2024
5.0 out of 5 stars Excelente dac y amplificador para audífonos
Verified PurchaseSuena muy bien , lo utilizado con más , iPhone e iPad y funciona y se escucha muy bien , muy buen fav por el precio
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MarkReviewed in the Netherlands on January 2, 2024
5.0 out of 5 stars All in one powerhouse
Verified PurchaseNa het kijken en lezen van reviews, de sprong gewaagt en blij dat ik dat gedaan heb.
Oudere koptelefoons komen weer tot leven, je hoort details die je eerder niet hoorde en ook koptelefoons die deze unit eigenlijk niet zou kunnen aansturen (bijv. 80 Ohm) Laat deze unit zingen en ook de ruimtelijke plaatsing is geweldig.
Kortom: Ben je op zoek naar een budget Amp/ DAC die geweldig presteert voor het bedrag?
Go for it
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Muharrem SağlamReviewed in Turkey on February 8, 2024
5.0 out of 5 stars Kaliteli ve performanslı
Verified PurchaseKaliteli bir sesi var. Çok beğendim.
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BlenderReviewed in Spain on February 17, 2025
5.0 out of 5 stars Impresionante sonido
Verified PurchaseAdquirí este DAC con cierta prevención dado lo alejado que está su precio de la "élite" de otros productos de mayor renombre. El resultado ha sido increíble, ,aparte de una gran variedad de opciones de conectividad, el sonido que ofrece está a la altura de otros DAC-ampli que cuestan muchísimo mas. Lo uso con auriculares de 300 ohm (Sennheiser HD 660 S2) y he llegado a conectar 2 auriculares al mismo tiempo, uno por la salida equilibrada y otro por la single end, pudiendo moverlos simultáneamente sin problema.
Probado con archivos de audio de alta resolución no he podido apreciar distorsión alguna ni ningún tipo de ruido parásito, incluso llevándolo al nivel mas alto de volumen que mis oídos pueden soportar.
La sensación que transmite es que está construido con una buena calidad de materiales. Hubiera estado muy bien que dispusiera de una salida SE para RCA en lugar del jack de 3,5 , pero -como se ha apuntado- es posible que el espacio interior no lo permita.
Por poner una pega, las instrucciones son totalmente insuficientes, e incluso con algún error como el que señala el puerto USB-c de datos como el de alimentación.
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Gabriele FubianiReviewed in Italy on December 27, 2024
5.0 out of 5 stars Ottima qualità audio
Verified PurchaseNonostante il fattore di forma non sia il massimo da vedere,la prestazione audio c' è tutta, sia come semplice Dac dsia come ampli cuffie. A questo prezzo lo consiglio, è migliore di molti concorrenti piu costosi.