Short answer: the Neutron HiFi DAC V1. It ranks #33 of 43 DAC and headphone amp combos by measured performance, rated 3.7/5, at $177; the SMSL M10 ranks #36, rated 3.3/5, and costs $455, which makes this an easy call rather than a real tradeoff.
The Neutron HiFi DAC V1 is the better-sounding option. Audio Science Review measured a SINAD of 111 dB, clean for nearly all listening, and at 0 lbs (13 g) it is a tiny USB-C dongle. The tradeoff: Neutron doesn’t publish a power figure into 32 ohms, and it has only a 3.5 mm output with no balanced option.
Why pick the SMSL M10: It has balanced 4-pin XLR headphone and XLR line outputs alongside a 6.35 mm jack, plus USB, optical and coaxial inputs. The tradeoff: Audio Science Review measured 95 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss or noise.
Buy the Neutron HiFi DAC V1. It is rated higher than the SMSL M10 and costs less, so it is the default pick unless a specific strength of the other one matters more to you.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| Neutron HiFi DAC V1 | SMSL M10 | |
|---|---|---|
| Price | $177 | $455.00 |
| Ranked | #33 of 43 in DAC and Headphone Amp Combos | #36 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 111 dB (measured by Audio Science Review) | 95 dB (measured by Audio Science Review) |
| Headphone Outputs | 3.5 mm | 6.35 mm, 4-pin XLR balanced |
| Balanced Output | No | Yes (4-pin XLR, XLR line out) |
| Inputs | USB-C | USB-B, optical, coaxial |
| DAC Chip | ES9219Q | AK4497 |
| Equalizer | Yes (10 to 40-band parametric) | - |
| Dimensions | 2” x 0.8” x 0.4” (50 x 19.9 x 9.6 mm) | 9.8” x 2” x 8.1” (250 x 50 x 205 mm) |
| Weight | 0 lbs (13 g) | - |
| Output Power (32 ohms) | - | 340 mW (manufacturer rated, balanced) |
| Output Power (300 ohms) | - | 87 mW (manufacturer rated, balanced) |
| Outputs | - | RCA, XLR |
Related Amp and DAC Comparisons
How Neutron HiFi DAC V1 compares with other leading options:
- Khadas Tone2 Pro vs Neutron HiFi DAC V1
- SMSL D12 vs Neutron HiFi DAC V1
- Fosi Audio K7 vs Neutron HiFi DAC V1
- Loxjie D40 vs Neutron HiFi DAC V1
- Loxjie D30 vs Neutron HiFi DAC V1
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
Neutron HiFi DAC V1: $177 Neutron HiFi eBay
Pros: Audio Science Review measured a SINAD of 111 dB, clean for nearly all listening, and at 13 g it is a tiny USB-C dongle. Its built-in parametric equalizer with 10 to 40 bands lets you correct a headphone’s frequency response without software on your phone or computer.
Cons: Neutron doesn’t publish a power figure into 32 ohms, and it has only a 3.5 mm output with no balanced option. The Loxjie D30 rates higher and measured cleaner for less.
Full Neutron HiFi DAC V1 review and specifications →
| Balanced Output | No |
|---|---|
| DAC Chip | ES9219Q |
| Device Type | DAC and headphone amp |
| Dimensions | 2” x 0.8” x 0.4” (50 x 19.9 x 9.6 mm) |
| Equalizer | Yes (10 to 40-band parametric) |
| Headphone Outputs | 3.5 mm |
| Inputs | USB-C |
| SINAD | 111 dB (measured by Audio Science Review) |
| Weight | 0 lbs (13 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
- Neutron HiFi DAC V1 vs Qudelix T71
- Neutron HiFi DAC V1 vs Loxjie D30
- Neutron HiFi DAC V1 vs Loxjie D40
- Neutron HiFi DAC V1 vs Fosi Audio K7
- Neutron HiFi DAC V1 vs Leckerton Audio UHA-6S.MKII
- Neutron HiFi DAC V1 vs HiFime UDA38Pro
- Neutron HiFi DAC V1 vs SMSL D12
- Neutron HiFi DAC V1 vs Khadas Tone2 Pro
SMSL M10: $455.00 Amazon eBay
Pros: It has balanced 4-pin XLR headphone and XLR line outputs alongside a 6.35 mm jack, plus USB, optical and coaxial inputs. SMSL rates it at 340 mW balanced into 32 ohms, enough for most headphones.
Cons: Audio Science Review measured 95 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss or noise. The Qudelix T71 rates higher with better measured SINAD for less, and there is no Bluetooth input.
Full SMSL M10 review and specifications →
| Balanced Output | Yes (4-pin XLR, XLR line out) |
|---|---|
| DAC Chip | AK4497 |
| Device Type | DAC and headphone amp |
| Dimensions | 9.8” x 2” x 8.1” (250 x 50 x 205 mm) |
| Headphone Outputs | 6.35 mm, 4-pin XLR balanced |
| Inputs | USB-B, optical, coaxial |
| Output Power (300 ohms) | 87 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 340 mW (manufacturer rated, balanced) |
| Outputs | RCA, XLR |
| SINAD | 95 dB (measured by Audio Science Review) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons