The SMSL M300 MKII is a high-performance and compact DAC in an atypical format. Integrating high quality components as well as a Bluetooth 5.0 connection, it is the perfect ally to offer to your HiFi audio system a digital/analog converter capable of restoring your audio files with a beautiful transparency but also an astonishing sound richness.

AK4497 DAC & High-end components

The M300 is equipped with an AK4497EQ high-end DAC chip from AKM. The latter supports high sampling rates, in PCM up to 32bit 768kHz and in DSD up to DSD512. In addition, the chip uses the proprietary Velvet Sound architecture allowing it to provide a high SNR (128dB) and very low distortion (THD+N -116dB) for neutral and accurate reproduction, with a beautiful sound image.

This chip is combined with many quality components such as a second-generation XMOS USB interface, two ultra-low phase noise Japanese NDK clocks to significantly limit jitter on 44.1kHz / 48kHz and multiple frequencies, and finally a series of resistors and capacitors specially designed for audio use.

Design, Screen & Connectivity

All components are integrated into a beautiful CNC machined Aluminium housing, both robust and allowing to limit interference that could degrade the audio signal. The front panel is covered with a tempered glass plate of the most beautiful effect and a 1.54″ IPS screen, allowing you to display all the information related to the reading of your files (input, filter, sampling rate, read format…). The control is done simply with the two buttons on the front panel, allowing you to turn the device on/off, select an input, change the display color or choose an audio filter.

The back of the device contains all the connectors. We find at the input of the SPDIF Optical / Coaxial via Jack 3.5mm, the Micro USB (XMOS), as well as the Bluetooth antenna. On the output side, the M300 offers balanced XLR or unbalanced RCA.

SMSL M300 review by Qobuz

” We really liked the fullness of the sound reproduction of the DAC S.M.S.L M300. The contribution of its various digital filters is interesting while preserving the excellent musical quality of this device. “

This is a test of the previous version of the SMSL M300 (not the MKII version). The test is therefore available here for reference, but the MKII version is an improved version of the one presented in the test.