SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB

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S.M.S.L M300 SE DAC Review: Unlocking High-Quality Sound

Overview

The S.M.S.L M300 SE is a high-fidelity digital-to-analog converter (DAC) renowned for its ability to decode Master Quality Authenticated (MQA) audio files. This brief review will explore its features, performance, and specifications, making it an excellent choice for audiophiles and casual listeners alike.

Key Features

MQA Full Decoding

The M300 SE fully decodes MQA music files, ensuring that you hear the artist’s original studio sound. It supports playback quality equivalent to 352.8kHz, delivering a premium listening experience.

What is MQA?
MQA (Master Quality Authenticated) is a technology designed to provide the sound of the original master recording in a compact file size suitable for streaming and downloading.

PCM and DSD Playback

The M300 SE supports PCM playback up to 32-bit/768kHz and Native DSD playback up to DSD256 without any conversion. This capability ensures high-resolution audio without downsampling.

Performance Metrics

• Total Harmonic Distortion + Noise (THD+N): 0.00013% (-117dB)
• Dynamic Range (XLR): 132dB
• Signal-to-Noise Ratio (SNR): 131dB
• Output Level: RCA – 2.0Vrms / XLR – 4.0Vrms

Build Quality

The M300 SE is equipped with two ultra-low phase noise crystals for improved stability and reduced jitter. It features an all-aluminum alloy chassis, meticulously crafted through CNC precision machining, enhancing durability while minimizing interference.

Connectivity

The device includes multiple input options:

• USB
• Optical
• Coaxial
• Bluetooth 5.0 (supports SBC)

Specifications

• Size: 70x73x165mm (WxHxD)
• Weight: 0.54Kg
• Power Consumption: 3W

Conclusion

Overall, the S.M.S.L M300 SE DAC stands out with its comprehensive audio capabilities, elegant design, and exceptional sound quality. Whether you are a dedicated audiophile or simply enjoy high-quality sound, this DAC is a worthy investment.