SMSL DL100 Review: Best Budget DAC/Amp Under $200?

A $180 balanced DAC/amp combo with MQA, DSD256, 4 Cirrus Logic chips, and a clarity-focused house sound that punches well above its budget category.

Verdict: Recommended - 8.2/10. Price: $179.

What's good

Balanced DAC + balanced headphone amp at $180

4x Cirrus Logic DAC chips - 0.00009% THD+N

USB-C, HDMI ARC, Bluetooth, Optical, Coax inputs

1/4" + 4.4mm headphone outs (3W into 16Ω, 1.5W into 32Ω)

MQA / MQA-CD, DSD256, DoP support

5 selectable digital filters including NOS-style

Hi-Res certification

Bright, functional front display

Worth knowing

Sub-bass is less extended than measurements suggest

Low-mids can feel slightly thin / less warm

Pairs poorly with already-bright systems

Slight loss of dynamic impact vs. higher-end DACs

Vocals slightly forward (likely intentional for HDMI ARC use)

Read the full SMSL DL100 review on The Audio Stuff