Short answer: the SMSL D400 Pro. Both are rated 4.8/5 (#10 and #3 of 30 DACs), and the SMSL D400 Pro costs $728.20 against $899.99 for the SMSL SU-10, and with measured performance even, the cheaper one is the better buy.
Why pick the SMSL D400 Pro: Audio Science Review measured 122 dB SINAD, so its noise and distortion are inaudible. The catch: It is a DAC only, so you need a separate headphone amp or powered speakers.
What the SMSL SU-10 does well: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. The tradeoff: It is a DAC only, so headphones need a separate amp.
Buy the SMSL D400 Pro. Both are rated the same, and it costs $171.79 less than the SMSL SU-10.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL D400 Pro | SMSL SU-10 | |
|---|---|---|
| Price | $728.20 | $899.99 |
| Ranked | #10 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, optical, coaxial, I2S, AES, Bluetooth | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | AK4499EX + AK4191EQ | 2 x ES9038PRO |
| Dimensions | 10” x 1.8” x 7.4” (254 x 46 x 189 mm) | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Weight | 4.2 lbs (1.9 kg) | 4.1 lbs (1.86 kg) |
| Volume Control | - | Hardware knob, IR remote |
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
- Gustard X18 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
SMSL D400 Pro: $728.20 HiFiGo eBay
Pros: Audio Science Review measured 122 dB SINAD, so its noise and distortion are inaudible. It has a wide range of inputs, including USB, optical, coaxial, I2S, AES and Bluetooth with LDAC, aptX HD, aptX, AAC and SBC, and outputs to amps or powered speakers over RCA or balanced XLR.
Cons: It is a DAC only, so you need a separate headphone amp or powered speakers. The Topping D70 Pro SABRE earns the same rating and measured slightly cleaner for less, and the SMSL DO200 Pro matches its SINAD for much less. No volume control is listed, so it may not work as a preamp for active speakers.
Full SMSL D400 Pro review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | AK4499EX + AK4191EQ |
| Device Type | DAC |
| Dimensions | 10” x 1.8” x 7.4” (254 x 46 x 189 mm) |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 122 dB (measured by Audio Science Review) |
| Weight | 4.2 lbs (1.9 kg) |
- 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