Short answer: the SMSL VMV D1se2. Both are rated 4.8/5 (#5 and #8 of 30 DACs), and the SMSL VMV D1se2 costs $719.99 against $749 for the Gustard X18, and with measured performance even, the cheaper one is the better buy.
What the Gustard X18 does well: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. The tradeoff: 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.
What the SMSL VMV D1se2 does well: Audio Science Review measured 123 dB SINAD, comfortably in the range where noise and distortion are inaudible. The catch: It is a DAC only, so you need a separate headphone amp or powered speakers.
Buy the SMSL VMV D1se2. Both are rated the same, and it costs $29.01 less than the Gustard X18.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| Gustard X18 | SMSL VMV D1se2 | |
|---|---|---|
| Price | $749.00 | $719.99 |
| Ranked | #8 of 30 in DACs | #5 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 122 dB (measured by Audio Science Review) | 123 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, I2S, coaxial, optical, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, aptX LL, LDAC | LDAC, aptX HD, aptX, AAC, SBC |
| DAC Chip | ES9038PRO | ES9039MSPRO |
| Volume Control | Hardware knob | Remote |
| Dimensions | 8.7” x 2” x 6.7” (220 x 50 x 170 mm) | 8.3” x 1.5” x 6.7” (210 x 39 x 170 mm) |
| Weight | - | 3.6 lbs (1,630 g) |
Related Amp and DAC Comparisons
More worthwhile head-to-heads for SMSL VMV D1se2:
- SMSL RAW Pro-DAC1 vs SMSL VMV D1se2
- SMSL VMV D1se2 vs Topping D70 Pro SABRE
- SMSL VMV D1se2 vs Topping D90 III Sabre
- SMSL D400 Pro vs SMSL VMV D1se2
- SMSL DO200 Pro vs SMSL VMV D1se2
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 VMV D1se2: $719.99 HiFiGo eBay
Pros: Audio Science Review measured 123 dB SINAD, comfortably in the range where noise and distortion are inaudible. Inputs cover USB, I2S, coaxial, optical and Bluetooth with LDAC, aptX HD, aptX, AAC and SBC, and it feeds amps or powered speakers through RCA or balanced XLR outputs. A remote is included for volume control.
Cons: It is a DAC only, so you need a separate headphone amp or powered speakers. The SMSL D-6S earns the same rating with nearly identical measurements for far less, and the Topping D70 Pro SABRE matches its SINAD and also costs less.
Full SMSL VMV D1se2 review and specifications →
| Released | 2023 (3 years ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC |
| DAC Chip | ES9039MSPRO |
| Device Type | DAC |
| Dimensions | 8.3” x 1.5” x 6.7” (210 x 39 x 170 mm) |
| Inputs | USB, I2S, coaxial, optical, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 123 dB (measured by Audio Science Review) |
| Volume Control | Remote |
| Weight | 3.6 lbs (1,630 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons