Short answer: the SMSL D12. It ranks #23 of 43 DAC and headphone amp combos by measured performance, rated 4.2/5, at $149.59; the Loxjie D40 ranks #28, rated 4.0/5, and costs $209.99, so there is little reason to consider the other one.
Why pick the SMSL D12: Audio Science Review measured 115 dB SINAD, which puts its noise and distortion at the point of being inaudible. The tradeoff: It has only a 6.35 mm output with no balanced jack and no optical or coaxial input.
The case for the Loxjie D40: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. Watch for: Loxjie doesn’t publish a 32 ohm power figure, and its headphone output is a single 6.35 mm jack with no balanced headphone option.
Buy the SMSL D12. It is rated higher than the Loxjie D40 and costs less, so only choose the other one for a particular feature it does better.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| SMSL D12 | Loxjie D40 | |
|---|---|---|
| Price | $149.59 | $209.99 |
| Ranked | #23 of 43 in DAC and Headphone Amp Combos | #28 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 115 dB (measured by Audio Science Review) | 122 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 300 mW (manufacturer rated) | - |
| Headphone Outputs | 6.35 mm | 6.35 mm |
| Balanced Output | No | Yes (XLR line out) |
| Inputs | USB-C, Bluetooth | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA | RCA, XLR |
| DAC Chip | AK4493S | 2 x ES9068AS |
| Dimensions | 5.5” x 1.3” x 4” (139 x 33 x 102.5 mm) | 9.4” x 1.7” x 7.7” (240 x 43 x 195 mm) |
| Weight | 0.8 lbs (355 g) | 2.4 lbs (1,100 g) |
| Bluetooth Codecs | - | SBC, AAC, aptX, aptX HD, LDAC |
Related Amp and DAC Comparisons
How SMSL D12 compares with other leading options:
- SMSL DL100 vs SMSL D12
- SMSL DS20 vs SMSL D12
- Tanchjim Luna vs SMSL D12
- Khadas Tone2 Pro vs SMSL D12
- Fosi Audio SK02 vs SMSL D12
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
SMSL D12: $149.59 HiFiGo eBay
Pros: Audio Science Review measured 115 dB SINAD, which puts its noise and distortion at the point of being inaudible. SMSL rates it at 300 mW into 32 ohms, enough for most headphones, and it adds Bluetooth alongside USB C plus RCA outputs for powered speakers.
Cons: It has only a 6.35 mm output with no balanced jack and no optical or coaxial input. The Tanchjim Luna rates higher with similar SINAD for less, and 300 mW is not enough for demanding planar magnetic headphones.
Full SMSL D12 review and specifications →
| Balanced Output | No |
|---|---|
| DAC Chip | AK4493S |
| Device Type | DAC and headphone amp |
| Dimensions | 5.5” x 1.3” x 4” (139 x 33 x 102.5 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | USB-C, Bluetooth |
| Output Power (32 ohms) | 300 mW (manufacturer rated) |
| Outputs | RCA |
| SINAD | 115 dB (measured by Audio Science Review) |
| Weight | 0.8 lbs (355 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Loxjie D40: $209.99 Amazon eBay
Pros: Audio Science Review measured a SINAD of 122 dB, so its noise and distortion are inaudible. It packs USB, optical, coaxial, I2S, AES and Bluetooth inputs with LDAC, aptX HD and AAC, plus RCA and balanced XLR line outputs for powered speakers or a separate amp.
Cons: Loxjie doesn’t publish a 32 ohm power figure, and its headphone output is a single 6.35 mm jack with no balanced headphone option. The SMSL DS20 rates higher for a little less, and at 1.1 kg in a wide chassis it is bulky for a desk.
Full Loxjie D40 review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | 2 x ES9068AS |
| Device Type | DAC and headphone amp |
| Dimensions | 9.4” x 1.7” x 7.7” (240 x 43 x 195 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 122 dB (measured by Audio Science Review) |
| Weight | 2.4 lbs (1,100 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons