SMSL SP400 Review: Ranked #10 of 38

Last updated: October 13, 2026

The SMSL SP400 ranks #10 out of 38 total Headphone Amplifiers for sound quality. See all Headphone Amps and DACs rankings for every top pick.

Brand: SMSL

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SMSL SP400 - ranked #10 of 38 Headphone Amplifiers · Editor's rating 4.8/5

#10 SMSL SP400 Discontinued eBay

Pros: Audio Science Review measured a SINAD of 120 dB, so its noise and distortion are inaudible and it is transparent in practice. SMSL rates it at 6 W into 32 ohms balanced, enough for nearly any headphone including hard planar magnetic models. It adds XLR and RCA inputs, a balanced preamp output and a remote control for the volume.

Cons: It is no longer sold new, and at 1.33 kg it is a sizable desktop box. The Topping A50 III matches its rating with a slightly better 121 dB measurement, and it needs a separate DAC because it has only analog inputs.

Released2020 (6 years ago)
Balanced OutputYes
Device TypeHeadphone amp
Dimensions8.9” x 1.7” x 8.3” (225 x 43 x 210 mm)
InputsXLR, RCA
Output Power (32 ohms)6,000 mW (manufacturer rated, balanced)
OutputsBalanced preamp out
SINAD120 dB (measured by Audio Science Review)
Volume ControlKnob and remote
Weight2.9 lbs (1,330 g)

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