Inexpensive USB2.0 Digital-to-Digital Converters (DDC) Pt.1: Douk Audio U2 PRO (Upgrade Version) and SMSL PO100 PRO - initial look, about I²S-HDMI. In praise of unofficial Atmos mixes!

This SMSL unit also does MQA decoding for those who want the feature. Unlike the Douk, this box only has an LED to indicate MQA decoding status but does not tell us the PCM or DSD samplerate.

While I've tested some inexpensive devices (like the Topping D10s DAC) which have the ability to convert USB 2.0 input into S/PDIF output, I have not specifically looked into these Digital-to-Digital Converter boxes which some audiophile reviewers (like this fellow, and this) seem to rave about.

For me, there just hasn't been any reason to be particularly interested since other than conversion from one interface type to another, the other promise of such devices - the reclocking capability - just hasn't been of great interest to me. As far as I can tell from listening, it's not like jitter has ever really been much of an issue unless severely bad for any decent modern device I've ever come across even at low price points (nor was jitter really an issue even with old CD players)!

However, since I have not tested I²S/I2S/IIS, I figure I'd buy both the Douk Audio U2 PRO 2025 upgrade version (US$63; Amazon Canada) and SMSL PO100 PRO (US$74; Amazon Canada) boxes to try out; have a listen and run some measurements. Unfortunately due to time limits, I'm not quite ready to show the measurements yet, so keep an eye out for those results, perhaps next week! For now let's just introduce you to these devices and talk about the I²S-HDMI connection.

As typical of the majority of my reviews/critiques, I bought these through retail channels.