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 SMSL D12 ranks #23, rated 4.2/5, at $149.59. The price gap is small enough that the sound-quality ranking should decide it.
The SMSL DL100 is the better-sounding pick. Audio Science Review measured 119 dB SINAD, so its noise and distortion are inaudible. The tradeoff: The Topping DX5 II earns the same rating and publishes far more balanced power, though it costs more.
What the SMSL D12 does well: Audio Science Review measured 115 dB SINAD, which puts its noise and distortion at the point of being inaudible. Watch for: It has only a 6.35 mm output with no balanced jack and no optical or coaxial input.
Buy the SMSL DL100. It is rated higher, and saving $3.40 with the SMSL D12 does not make up for the sound-quality gap.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| SMSL DL100 | SMSL D12 | |
|---|---|---|
| Price | $152.99 | $149.59 |
| Ranked | #8 of 43 in DAC and Headphone Amp Combos | #23 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) | 115 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 1,500 mW (manufacturer rated) | 300 mW (manufacturer rated) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced | 6.35 mm |
| Balanced Output | Yes (4.4 mm, XLR line out) | No |
| Inputs | USB-C, optical, coaxial, HDMI ARC, Bluetooth | USB-C, Bluetooth |
| Outputs | RCA, XLR | RCA |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC | - |
| DAC Chip | 4 x CS43131 | AK4493S |
| Volume Control | Digital (knob and remote) | - |
| Dimensions | 7.7” x 1.2” x 8.1” (196 x 31 x 206 mm) | 5.5” x 1.3” x 4” (139 x 33 x 102.5 mm) |
| Weight | 2.3 lbs (1,050 g) | 0.8 lbs (355 g) |
Related Amp and DAC Comparisons
How SMSL DL100 compares with other leading options:
- SMSL DL100 vs SMSL RAW-MDA1
- SMSL DL100 vs Topping DX1 II
- SMSL DL100 vs Topping DX3 Pro+
- SMSL DL100 vs Fosi Audio ZH3
- SMSL DL100 vs SMSL DS20
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
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