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

excellent piece of kit easy to set up and use and quality is just second to none

I bought it for connecting to my pc, as well as accepting optical and bluetooth inputs. I use it full balanced connected with its xlr outputs to a valve amp. I listened to it through planar magnetic headphones monoprice m1070. It not only doeas its job, but it does it splendidly. It opened up the sound revealing details in the music that before seemed muffled in comparison (i used to drive these headphones through a external sound card by creative, the g6). I can't be happier, and now i can also connect through bluetooth for streaming music from my phone to the dac, and listen to it through my planar headphones. Auditory heaven. Fully satisfied.

I'm a fan of SMSL product and this didn't disappoint, good sound quality, well-made and a compact foot print. Plenty of power for my Sivga Luan headphones

Great DAC. Works well with macOS.

Got mine on top of a D class stack sounds great streaming Deezer 16 bit flac files via usb .....sorted.

Excellent headphone Amp/DAC. Balanced output drives headphones I have with no issues (including planar type). DAC functions as you'd expect for a CS43131 chip, will do a quality job for many. Checked MQA by streaming MQA files, listening there was detectable subtle improvement in audio from std lossless. I like the flexible inputs of USB, coax, and optical. Also has a display on front panel, and has a remote which works fine for set up and control. Rare for this price point the output provides a XLR balanced option which I'm using within a third system in the house currently driven from a pc with no issues. (Has 3.5mm Jack analogue output too.) I tried Bluetooth with several headphones with no problems, connection prompt and stable for me. (I do not use Bluetooth regularly here). For the price the M300SE in current form performs very well, it is excellent value (invariably is with SMSL kit.) Yes, there are much better performing headphone Amps/DACs, but not within this rice point IMO.

Really great but of kit. Works beautifully.

Amazing product...

This 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.

Suena muy bien , lo utilizado con más , iPhone e iPad y funciona y se escucha muy bien , muy buen fav por el precio

Na 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

Kaliteli bir sesi var. Çok beğendim.

Adquirí 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.