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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
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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.
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