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

The SMSL DL100 is a game-changer in the budget DACDigital-to-Analog Converter - a device that translates binary audio data into an analog electrical signal that can be amplified and heard. market - it costs $180. That’s not a high price for a device that can be a perfect starting point for a beginner audiophile with little money to spend. It also comes with a secret that’s going to leave you wondering how they did that.

Build Quality and Inputs/Outputs

It’s just another black box. They can get boring, especially when a company like SMSL offers dozens of similar products. That’s why they dressed it up to make it more interesting.

The chassis is fully metal, made out of bent aluminum sheet. It’s not super thick, but it’s also not as thin as on the DO100 PRO - one of their products I recently had a chance to review. The sides are angled a little - that’s a purely aesthetical move to differentiate this model from other similar ones they offer.

On the bottom, it has 4 rubber feet that do a good enough job of preventing unwanted movement on the desk. This unit is not heavy enough to allow you to plug in cables without holding the device itself - realistically though, how often do you plug and unplug headphones or amps from a DAC?

The front of this unit greets us with a small, tactile volume knob. Next to it is a very bright screen used to display volume, sampling rate, and current settings. It’s an improvement over older SMSL products, as it is not only brighter but also more functional and refined.

It’s also a step up in the way it feels. I wouldn’t call it premium, but the case feels much more sturdy. The tolerances are better, which decreases wobble in the connectors, or even the potentiometer. The finish itself seems thicker, thus much harder to scratch off. All that gives me confidence that this unit is not going to fail or break out of nowhere.

Inputs/Outputs

Most of the I/O is on the back. We can find a standard power connector here, used for supplying AC power to the internal low-noise switch-mode power supply. Next are digital inputs in the form of USB Type-C, which has two modes to choose from: USB 1.1 for older devices and USB 2.0. They go through the brand-new third-generation XMOS chip.

The DL100 can take wireless audio with the use of Bluetooth input, using the external antenna. For TV users, HDMI ARC is going to come in handy. Then there is an optical ToslinkAn optical S/PDIF digital audio interface using a plastic fibre and a red LED, common on TVs, soundbars, and consumer DACs. Limited to 24-bit/96kHz stereo PCM in practice; longer runs need glass fibre for stability. connection, as well as a standard Coax.

Since it’s a DAC, it outputs an analog signal. And because it’s a balancedA signal transmission method using two opposite-polarity signal lines plus a ground; noise induced on both lines is cancelled at the differential input. DAC - which is crazy at this price - it has XLRA professional locking audio connector with three pins: ground, positive signal, and negative signal; the standard for balanced studio connections. balanced analog outputs, plus a pair of single-endedAn amplifier configuration using one output device for the complete audio waveform; produces even-order harmonic distortion considered "euphonic" by many. RCAs for compatibility. I’m considering the RCAs to be a compatibility-only thing, because the balanced outputs sound noticeably better - they’re cleaner, more detailed, and more dynamic. That’s how I used it during the evaluation.

On the front, we have some more analog outputs - namely headphone outs, as this unit is also a headphone amp. It’s mind-blowing how many things SMSL managed to fit in such a small box and tight budget. They come in two flavors - a 1/4-inch single-ended jack and a 4.4mm balanced.

Functions

It’s a fairly feature-packed unit. It supports MQAMaster Quality Authenticated - a proprietary lossy compression format claiming to preserve master-quality information in a smaller file. Critics argue it adds distortion and serves rights-holder DRM more than fidelity; Tidal removed MQA from its catalogue in 2024. decoding and MQA-CD for those Tidal users. I’m not using it personally, I prefer regular PCMPulse-Code Modulation - the standard digital audio format, encoding amplitude as binary integers at fixed time intervals (e.g., 16-bit/44.1kHz for CD). files. It can decode DSD256, with the addition of DSDDirect Stream Digital - a 1-bit, high-sample-rate audio format used on SACD, encoding audio through rapid single-bit switching rather than multi-bit PCM words. over PCM.

Their proprietary audio clock processing circuit was implemented to help greatly reduce clock jitterTiming irregularities in the digital audio clock that cause correlated noise sidebands, audible as a subtle smearing or loss of focus.. It uses numerous audio-specific audiophile-grade resistors and capacitors, instead of regular cheap, Chinese parts. It is equipped with a full-featured remote control, and it can work as a digital pre-amp. SMSL even put some effort into getting a Hi-Res certification, thus a sticker confirming that.

Finally, we can pick from 5 different types of filters. The differences between them can be subtle, but I can hear them. The most interesting thing about them is the non-oversamplingProcessing audio at a multiple of the original sample rate before conversion, improving noise performance and relaxing the requirements on the analog output filter. filter. It is not running your DAC in a real NOS mode, as it’s not an R2R DAC. However, what it does is quite simple - it doesn’t purposefully cut down any top-end frequencies, which is perfect for the signal phase. This filter is perfect for extremely well-recorded music and well-done recordings. For everything else, it’s probably the worst, as it unmasks unpleasant issues in a very obvious way. My recommendation would be to use a slow and phase-compensated filter. That’s the next best thing that doesn’t mess up the songs as much, in cases where they aren’t perfect.

Technical Specs

It can take up to 32-bit, 768kHz PCM signals. For digital-to-analog conversion, it uses 4 pieces of Cirrus Logic’s audio decoding chip. Its performance reaches a level of 0.00009% non-weighted THD+NTotal Harmonic Distortion plus Noise - a more complete distortion measurement that includes both harmonic products and broadband noise.. That’s a very good number for a chip-based DAC.

The output level is a bit higher than standard. It provides 2.5V for RCA and 5.2V for XLR. That’s, at least partly, why it performs so well on paper. But I wouldn’t consider this cheating the spec sheets. Even with a little over 5 volts on the XLRs, you’re rather unlikely to overdrive any amplifiers and make them distort.

The built-in headphone amplifier doesn’t seem like an afterthought with no real amplification stageShort for soundstage; the perceived three-dimensional acoustic space of a stereo recording. Often used to describe headphone presentation specifically ("the Arya has a deep stage").. SMSL developed an independent circuit dedicated to it. Its power output is not bad - 3 watts into 16 ohms, or 1.5W into 32 ohms, which is a more realistic measurement. That should be enough to power most headphones.

Sound Quality

At first sight, it shares the typical SMSL house sound. Tonally, it leans more toward clarity and airiness. It seems to avoid muddiness at all costs. In this case, that cost is some lower midrangeThe frequency range from approximately 250Hz to 5kHz where most musical information, vocals, and instrument fundamentals reside. energy, warmthA subjective description of elevated bass and lower-midrange energy giving a sense of fullness; can be a tonally accurate or an artificial coloration., and fullness. This can make for a dull presentation if the rest of your chain - like the amplification, speakers, or headphones - are already on the brighter, thinner side of things.

But it can also pair perfectly with lots of warmer gear, making it more balanced, natural, and, for lack of a better comparison, more true to the recording.

The only real sonic characteristic I didn’t particularly find appealing is the sub-bassFrequencies below approximately 60Hz; felt as much as heard, sub-bass conveys pipe organ fundamentals, kick drum body, and concert hall size.. It doesn’t seem that extended, despite what frequency responseA graph showing output amplitude vs. frequency - the most fundamental measurement of any audio component's tonal character. measurements try to indicate. That leaves us with less dynamic impact and punchBass impact in the 60-150Hz region - the chest-thump of a kick drum or the snap of a slap-bass note. Distinct from slam, which extends lower; punch is about the leading edge of bass transients, not the depth. than expected. It isn’t anything major though - that’s only noticeable compared to more expensive DACs and becomes clear once you get to the higher end of speakers or headphones. Before you get to this level, you’re likely going to upgrade your source gear anyway to SMSL or another company’s high-priced products.

The positive effect of the tonal characteristics affected the soundstageThe perceived three-dimensional acoustic space in a stereo recording - width beyond the speakers, depth front-to-back, and sometimes height information.. It’s not collapsed, but also not super wide. However, what I find very nice about it is the accuracy and precision. The analyticalA presentation that prioritizes detail retrieval and accuracy over harmonic richness; analytical systems reveal flaws clearly but may lack emotional engagement. nature of this product helps it a lot. The instruments and vocals are very close to being locked in a single place where they’re supposed to be. There’s some movement and blurriness, nevertheless it’s quite impressive.

The vocals are a little forwardA tonal character with elevated upper midrange or lower treble that pushes vocalists and lead instruments ahead of the mix; can sound exciting or fatiguing.. I assume that it’s on purpose, as they implemented an HDMI ARC connection - so they assume that people will use it with their TVs. The most common things that people watch on TV are movies, news, and stuff where human voices, as well as their intelligibility, are crucial.