
Over the last number of years, we have seen a proliferation of DACs from Chinese manufacturers offering models of increasingly better resolution - higher fidelity - and greater feature set. These days, I am of the opinion that we have achieved way above and beyond the ability for human hearing to differentiate these machines unless the manufacturers purposely added some kind of "coloration" to the analogue output whether it be frequency response or changes to the noise and distortion levels (the "tube sound" being a prototypical example we may come across).
As you can see in the image above, we have the S.M.S.L. DO100 DAC (~US$250) in today for review. I bought this unit through retail channels and intend to either use it myself or give it away if I have no need for it.
For many devices these days, opening the manual will show us technical information like the frequency response of the filters in this example. I think this is a nice evolution among manufacturers recognizing that showing product performance is important to educated customers with graphs and technical details rather than mere prose which often provides little satisfaction for the consumer's intellect.
Today, let's start a multi-part look at this DAC; no need to hurry because I think the performance at this price point warrants serious consideration and the many ways and features one can gather performance metrics on (I don't promise to test everything of course!). Obviously it's not an expensive device, has a remote controller, has both unbalanced RCA and balanced XLR outputs, Bluetooth 5.0 input, capable of up to 32/768 PCM and DSD512 (1-bit, 22.6MHz) using USB 2.0, along with S/PDIF TosLink and Coaxial inputs for up to 24/192 and DoP DSD64. No money wasted on MQA licensing. Depending on what we find, this might be right for you...