Product Review: M300 SE DAC
Overview
The M300 SE is a high-performance DAC (Digital to Analog Converter) designed for audiophiles seeking exceptional sound quality. Packed with advanced technology, it promises a remarkable listening experience.
Key Features
True Balanced XLR Output
The M300 SE utilizes dual audio decoding chips (CS43131) paired with high-quality audiophile-grade resistors and capacitors. This design ensures an accurate and faithful reproduction of music, supported by low-noise LDO power supplies for stable performance.
Wireless Transmission with Bluetooth 5.0
The unit features a modular Bluetooth solution with an external antenna, enhancing signal stability and transmission quality. This innovation supports the trend towards high-fidelity wireless audio.
Audio Performance
Equipped with two CS43131 audio decoding chips, the M300 SE offers top-notch professional-grade audio quality. It effectively reduces circuit interference while supporting various headphone impedances for optimal performance.

Technical Specifications
- Inputs: USB / Optical / Coaxial / Bluetooth
- Output Level: RCA 2.0Vrms, XLR 4.0Vrms
- THD+N (Unweighted): 0.00013% (-117dB)
- Dynamic Range: RCA 120dB, XLR 132dB
- SNR (Unweighted): 131dB
- Bluetooth: BT 5.0 (supports SBC)
- Power Consumption: 3W
- Weight: 0.54Kg
Customer Feedback
Customers rave about the M300 SE’s headphone amplifier performance and its MQA decoding capabilities, describing it as having phenomenal sound quality. Many believe it offers excellent value for its price, praising its balanced design and build quality. However, functionality has received mixed reviews, with some customers experiencing issues.
Final Thoughts
The M300 SE represents a significant step forward in DAC technology, blending modern features with outstanding audio fidelity. With its premium construction and performance, it is a worthy investment for any serious audiophile.
Specification: S.M.S.L Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control
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$129.99
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