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SMSL D300 Digital Analog Converter (DAC) Bought new from Addicted to Audio to partner my Aune S17, amazing sounding unit , sounding like an R2R dac, scarily close to my Gustard R26 open and detailed sound. For the money an absolute bargain. no original box, comes with remote https://wallofsound.ca/audioreviews/digital/review-s-m-s-l-d300-digital-to-analogue-converter D300 LDAC audio DAC Use Rohm's flagship DAC chip BD34301EKV, and fully optimize its performance to make its THD+N as low as -116dB; USB uses XMOS XU-208, a real 32bit USB solution, PCM supports up to 768kHz, and DSD suppor
This is a buyer’s market if you can verify it’s fully functional, but at A$300 it sits around fair-to-slightly-strong for a used D300 rather than a slam-dunk bargain. Recent market references put the model around A$420 new-equivalent and roughly A$280 on the lower end of current new-sale pricing, while Japanese used sales cluster around A$190–A$380 depending on condition; so A$300 is sensible if the unit is clean and complete.
The appeal here is straightforward: the D300 is a well-liked, modern DAC built around a rare ROHM chip, with USB and Bluetooth convenience and a reputation for punchy, clean conversion. For a used buy, the upside is best if it’s an original-owner piece with the remote, power supply, and no scratchy inputs or display issues; since it’s discontinued, I’d value a tidy, boxed unit a bit more than a bare one.
Independent perspective — not a price guarantee. Always verify condition, accessories and provenance before purchase.
SMSL, founded in 2009 as Foshan ShuangMuSanLin Technology Co., Ltd. in Shenzhen, China, emerged from the country's burgeoning tech hub to specialize in digital audio innovation. The company quickly expanded with a Hong Kong branch, VMV Technology, in 2013, targeting higher-end exports and establishing a global footprint across more than 30 countries. Its early focus on domestic sales laid a solid foundation, evolving into a recognized name in affordable hi-fi.
The brand excels in digital-to-analog converters (DACs), headphone amplifiers, and power amplifiers, delivering high-performance components like the iconic Sanskrit series—featuring DACs, preamp-capable headphone amps, and linear power supplies. SMSL emphasizes in-house R&D for stylish, well-built devices incorporating premium technologies such as THX AAA-888 amplification, prioritizing audio fidelity without unnecessary frills.
Positioned as a mid-tier leader in the value-driven hi-fi market, SMSL earns praise for punching above its weight, offering audiophile-grade sound at accessible prices that rival pricier competitors. Popular among discerning buyers seeking reliability and transparency, it stands out for meticulous component selection, though some note occasional quality concerns with budget imports. For the knowledgeable enthusiast, SMSL represents smart, modern Chinese engineering at its finest.
See all SMSL listings on RADAR.
