Short answer: the Gustard X18. Both are rated 4.8/5 (#8 and #3 of 30 DACs), and the Gustard X18 costs $749 against $899.99 for the SMSL SU-10, so with nothing between them on measured performance, price settles it.
The case for the Gustard X18: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. The catch: The Topping D70 Pro SABRE matches its rating and measured slightly cleaner for less, and the SMSL D-6S matches its rating for a fraction of the price.
Why pick the SMSL SU-10: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. The catch: It is a DAC only, so headphones need a separate amp.
Buy the Gustard X18. Both are rated the same, and it costs $150.99 less than the SMSL SU-10.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| Gustard X18 | SMSL SU-10 | |
|---|---|---|
| Price | $749.00 | $899.99 |
| Ranked | #8 of 30 in DACs | #3 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 122 dB (measured by Audio Science Review) | 124 dB (measured by Audio Science Review) |
| Balanced Output | Yes (XLR line out) | Yes (XLR line out) |
| Inputs | USB-B, I2S (HDMI), AES/EBU, coaxial, optical, Bluetooth | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, aptX LL, LDAC | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | ES9038PRO | 2 x ES9038PRO |
| Volume Control | Hardware knob | Hardware knob, IR remote |
| Dimensions | 8.7” x 2” x 6.7” (220 x 50 x 170 mm) | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Weight | - | 4.1 lbs (1.86 kg) |
Related Amp and DAC Comparisons
More top alternatives to SMSL SU-10:
- Topping D900 vs SMSL SU-10
- SMSL SU-10 vs Topping D90 III Sabre
- SMSL D400 Pro vs SMSL SU-10
- SMSL M400 vs SMSL SU-10
- SMSL SU-10 vs SMSL VMV D2R
Prices on this page were last checked October 11, 2026 at 4:59 PM UTC. Product prices and availability are accurate as of that date/time and are subject to change; the price and availability shown on Amazon at the time of purchase will apply to the purchase of this product.
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The Two Amps and DACs In Full
Gustard X18: $749.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. It has nearly every input you could want, including USB, I2S over HDMI, AES/EBU, coaxial, optical and Bluetooth with LDAC and aptX HD. It feeds an amp or powered speakers through RCA or balanced XLR outputs, with a volume knob for direct control.
Cons: The Topping D70 Pro SABRE matches its rating and measured slightly cleaner for less, and the SMSL D-6S matches its rating for a fraction of the price. Its full width chassis takes up more desk space than compact DACs.
Full Gustard X18 review and specifications →
| Released | Dec 2021 (4 years ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, aptX LL, LDAC |
| DAC Chip | ES9038PRO |
| Device Type | DAC |
| Dimensions | 8.7” x 2” x 6.7” (220 x 50 x 170 mm) |
| Inputs | USB-B, I2S (HDMI), AES/EBU, coaxial, optical, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 122 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
SMSL SU-10: $899.99 HiFiGo eBay
Pros: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. It takes USB, optical, coaxial, I2S, AES and Bluetooth with LDAC, aptX HD and AAC, feeds an amp or powered speakers through RCA or balanced XLR, and has a volume knob and IR remote.
Cons: It is a DAC only, so headphones need a separate amp. The SMSL D-6S rates the same with nearly identical measured SINAD for far less.
Full SMSL SU-10 review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | 2 x ES9038PRO |
| Device Type | DAC |
| Dimensions | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 124 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob, IR remote |
| Weight | 4.1 lbs (1.86 kg) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons