SMSL’s 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 able to restitute your audio files with a beautiful transparency but also an astonishing sound richness.

DAC AK4497 & High-End Components

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

This chip is associated with many quality components such as a second generation XMOS USB interface, two Japanese NDK ultra low phase noise clocks to considerably 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 the components are integrated within a beautiful CNC machined Aluminium housing, which is both robust and allows to limit the interferences that could degrade the audio signal. The front panel is covered with a tempered glass plate and a 1.54″ IPS screen to display all the information related to the playback of your files (input, filter, sampling rate, format read…). The control is simply done thanks to the two buttons on the front panel, allowing you to switch on / off the device, select an input, change the display color or choose an audio filter.

The back of the device contains all the connectors. We find in input of the Optical / Coaxial SPDIF 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.