Short answer: the SMSL DL100. It ranks #8 of 43 DAC and headphone amp combos by measured performance, rated 4.9/5, at $152.99; the Fosi Audio ZH3 ranks #12, rated 4.7/5, and costs $199.99, so there is little reason to consider the other one.
The case for the SMSL DL100: Audio Science Review measured 119 dB SINAD, so its noise and distortion are inaudible. The catch: The Topping DX5 II earns the same rating and publishes far more balanced power, though it costs more.
Why pick the Fosi Audio ZH3: Audio Science Review measured a SINAD of 113 dB, clean for nearly all listening. Watch for: The Topping DX1 II rates higher and measures cleaner at 121 dB for less money, though with less rated power.
Buy the SMSL DL100. It is rated higher than the Fosi Audio ZH3 and costs less, so it is the default pick unless a specific strength of the other one matters more to you.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL DL100 | Fosi Audio ZH3 | |
|---|---|---|
| Price | $152.99 | $199.99 |
| Ranked | #8 of 43 in DAC and Headphone Amp Combos | #12 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 119 dB (measured by Audio Science Review) | 113 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 1,500 mW (manufacturer rated) | 2,570 mW (manufacturer rated, balanced) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced | 6.35 mm, 4.4 mm balanced |
| Balanced Output | Yes (4.4 mm, XLR line out) | Yes (4.4 mm, XLR line out) |
| Inputs | USB-C, optical, coaxial, HDMI ARC, Bluetooth | USB, optical, coaxial, RCA |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC | - |
| DAC Chip | 4 x CS43131 | AK4493SEQ |
| Volume Control | Digital (knob and remote) | - |
| Dimensions | 7.7” x 1.2” x 8.1” (196 x 31 x 206 mm) | - |
| Weight | 2.3 lbs (1,050 g) | - |
| Equalizer | - | Yes (bass and treble) |
Related Amp and DAC Comparisons
More worthwhile head-to-heads for SMSL DL100:
- SMSL DL100 vs SMSL RAW-MDA1
- SMSL DL100 vs Topping DX1 II
- SMSL DL100 vs Topping DX3 Pro+
- SMSL DL100 vs SMSL DS20
- SMSL DL100 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 DL100: $152.99 Apos Audio eBay
Pros: Audio Science Review measured 119 dB SINAD, so its noise and distortion are inaudible. A rated 1.5 W into 32 ohms handles most planar magnetic headphones, with 6.35 mm and 4.4 mm balanced outputs plus RCA and XLR line outs for powered speakers. Inputs include USB-C, optical, coaxial, HDMI ARC and Bluetooth with LDAC, aptX HD, aptX, AAC and SBC, and a remote controls volume.
Cons: The Topping DX5 II earns the same rating and publishes far more balanced power, though it costs more. The Topping DX1 II shares the same rating for less if you do not need the extra inputs. Its 1.5 W rating is enough for most headphones but short of the several watts some rivals offer.
Full SMSL DL100 review and specifications →
| Released | 2024 (2 years ago) |
|---|---|
| Balanced Output | Yes (4.4 mm, XLR line out) |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC |
| DAC Chip | 4 x CS43131 |
| Device Type | DAC and headphone amp |
| Dimensions | 7.7” x 1.2” x 8.1” (196 x 31 x 206 mm) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced |
| Inputs | USB-C, optical, coaxial, HDMI ARC, Bluetooth |
| Output Power (32 ohms) | 1,500 mW (manufacturer rated) |
| Outputs | RCA, XLR |
| SINAD | 119 dB (measured by Audio Science Review) |
| Volume Control | Digital (knob and remote) |
| Weight | 2.3 lbs (1,050 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Fosi Audio ZH3: $199.99 Amazon eBay
Pros: Audio Science Review measured a SINAD of 113 dB, clean for nearly all listening. A rated 2,570 mW into 32 ohms from the balanced output handles most planar magnetic headphones, with 6.35 mm and 4.4 mm balanced jacks. USB, optical, coaxial and RCA inputs plus RCA and XLR outputs let it double as a preamp, and bass and treble controls are built in.
Cons: The Topping DX1 II rates higher and measures cleaner at 121 dB for less money, though with less rated power. It has no Bluetooth input, and its SINAD trails most of the top-rated units in this group.
Full Fosi Audio ZH3 review and specifications →
| Released | Sep 2025 (1 year ago) |
|---|---|
| Balanced Output | Yes (4.4 mm, XLR line out) |
| DAC Chip | AK4493SEQ |
| Device Type | DAC and headphone amp |
| Equalizer | Yes (bass and treble) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced |
| Inputs | USB, optical, coaxial, RCA |
| Output Power (32 ohms) | 2,570 mW (manufacturer rated, balanced) |
| Outputs | RCA, XLR |
| SINAD | 113 dB (measured by Audio Science Review) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons