S.M.S.L DS100 USB MQA DAC with CS43131 Chip 6.35mm & 4.4mm Headphone Amplifier Support MQA MQA-CD XMOS XU-316 32bit/768kHz DSD256 USB/Optical/Coaxial Input Mini USB DAC

It is a pretty good DAC. Simple to set up, functions well, good sound quality, and overall a very pleasant piece of equipment.One thing to note (definitely on me and not on the company at all), you would need to buy an adapter as well to use it with 3.5mm headphones/IEMs. Kind of wish they threw one in the box so it is compatible with some more standards.I only had one pair to test out the 1/4in jack, and it sounds good, but it is a pair that I don't intend to use with the DAC. Got an adapter so I can plug in my IEMs and got to use it to it's full capabilities after setting it up. Absolutely solid for someone who wanted a simple setup for simply good sound in a much more simple spot on my desk and closer to my head. All through one cable from my PC.Highly recommended for those who want their DAC placement to be a lot more flexible and even be some stylish desk candy to look at. The good sound quality is also a decent bonus on top as well.

I'm blown away!! I've been listening to Tidal HiFi with my 7hz x Crinacle Zero:2 and HiFiMan HE400SE. What a time to be an audiophile on a budget!With my HiFiMan's, like another reviewer said, they can have a little sibilance when the gain is turned up, but I toned down the 7kHz peak by a few dB and now I can drive them to more than enough volume without any distortion or loss of clarity.Great size, great range of volume with nice small step sizes. What more could I want in a sub $100 dac/amp? I couldn't be happier!! (Got it for $70, open box)

I used this with my Iphone 13 using the "camera" adapter to give it a normal USB A connector. So the good news is that a phone can power this thing and send music over USB to it. It was also able to drive my Beyerdynamic DT 770s (250 Ohm version) and my Hifiman HE 400 SE planars with plenty of headroom. Overall, the sound was good, however the top end seemed a bit fatiguing. It was noticeably harsher than my Loxjie P20 fed by the SMSL D6 DAC. I'm not sure if this is due to the nature of the DAC/AMP or if it is due to some issue with not quite getting enough power from my phone. It was able to deliver bass, however, which is typically where power delivery issues would show up. Your mileage will vary depending on your ears and headphones. I will say it is not overly harsh and it quite listenable.Aside from my quibbles with high-end, I would very much like this unit to have a separate power connector and be able to turn on or off with a button. Running this off of a phone will drain the power faster than a different DAC that has its own power source. I also want to be able to leave it plugged in and turn it off. I was unable to do so.The way it displays the volume level is odd, but easy to understand. It is imprecise since you have to show the full volume range with 4 lights. The knob raises and lowers the volume in very gradual increments.

Very happy with this. sound is much better than analog rom the PC.

5/25/2024 Update: Reduce my rating from 4 stars to 3 stars for the following reason.I have an old PC with an ASUS Zonar Essence STX sound card. I decided to test it against my new USB DAC. Although the ASUS sound card is a 24bit/192kHz sound card, it performs much better than this 32-bit/ 768kHz USB DAC. It produces much more "space" and clarity. It is much more enjoyable to listen from the sound card than the USB DAC My test is done with the same set of FLAC music with the same set of speakers. Most people are thinking standalone sound is dead because new PC comes sound output from the motherboard. In my experience, the sound from the PC motherboard is not good enough. It seems to be the same with USB DAC. One can't really tell the differences until being able to compare.Anyway, the ASUS Zonar Essence STX sound card has been discontinued for a long time. I'm lucky enough to still have one and functional.----------- below is the original 4-star reviewThis is a nice plug & play USB DAC for Windows 10. If driver was needed, it was downloaded and installed automatically on my Windows 10. I play many FLAC lossless music at the highest bit rate without any issue. The sound is very clean. However, the spec states it supports 32 bit/768kHz but Windows 10 only shows 32 bit/384kHz (see attached screenshot). I'm not sure if this is an issue with the driver or the spec is inaccurate. Overall, it is a nice USB DAC.

I am using this with Sony MDR-7506 headphones. I am very pleased with the sound quality. Or maybe I should say I’m pleased with lack of sound. This DAC is transparent. I have four other SMSL DACs. They all have excellent performance. This one continues the tradition.Using the mode LEDs to indicate volume level when the knob is turned is an interesting idea but there really are not enough LEDs to indicate anything other than an approximate level. The knob can be rotated multiple times before the LEDs change. Everything else works perfectly.

Don't have a lot of money to spend on audio products, but I needed something. Bought this based on all the online reviews and haven't been disappointed. I'm sure other, more expensive dacs may be better, but this is clear and works well.

This is a super small amp and I was confused why it had 1/4" and 3.5mm headphone jacks instead of using an adapter. After visiting the website, it seems all their amps have this aethetic/style.I couldn't tell a sound difference between this and my PS Audio amp - consequently, it seems like a great deal.