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 Topping DX3 Pro+ ranks #10, rated 4.8/5, and costs $199, which makes this an easy call rather than a real tradeoff.
What the SMSL DL100 does well: 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.
The case for the Topping DX3 Pro+: Audio Science Review measured a SINAD of 117 dB, so its noise and distortion are inaudible. The catch: There is no balanced headphone output, only a 6.35 mm jack.
Buy the SMSL DL100. It is rated higher than the Topping DX3 Pro+ and costs less, which makes it the one to get unless you need something the other one does better.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL DL100 | Topping DX3 Pro+ | |
|---|---|---|
| Price | $152.99 | $199.00 |
| Ranked | #8 of 43 in DAC and Headphone Amp Combos | #10 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) | 117 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 1,500 mW (manufacturer rated) | 1,800 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, optical, coaxial, Bluetooth |
| Outputs | RCA, XLR | RCA |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC | SBC, AAC, aptX, aptX LL, aptX HD, LDAC |
| DAC Chip | 4 x CS43131 | ES9038Q2M |
| Volume Control | Digital (knob and remote) | Hardware knob |
| Dimensions | 7.7” x 1.2” x 8.1” (196 x 31 x 206 mm) | 4.7” x 1.6” x 6.5” (120 x 40 x 165 mm) |
| Weight | 2.3 lbs (1,050 g) | - |
| Output Power (300 ohms) | - | 250 mW (manufacturer rated) |
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 Fosi Audio ZH3
- 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
Topping DX3 Pro+: $199.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 117 dB, so its noise and distortion are inaudible. Topping rates it at 1,800 mW into 32 ohms, enough for most planar magnetic headphones, and it accepts USB, optical, coaxial and Bluetooth with SBC, AAC, aptX, aptX LL, aptX HD and LDAC, plus an RCA line output.
Cons: There is no balanced headphone output, only a 6.35 mm jack. The Topping DX5 II rates higher, measured cleaner and is rated at far more balanced power for a bit more.
Full Topping DX3 Pro+ review and specifications →
| Released | 2021 (5 years ago) |
|---|---|
| Balanced Output | No |
| Bluetooth Codecs | SBC, AAC, aptX, aptX LL, aptX HD, LDAC |
| DAC Chip | ES9038Q2M |
| Device Type | DAC and headphone amp |
| Dimensions | 4.7” x 1.6” x 6.5” (120 x 40 x 165 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | USB, optical, coaxial, Bluetooth |
| Output Power (300 ohms) | 250 mW (manufacturer rated) |
| Output Power (32 ohms) | 1,800 mW (manufacturer rated) |
| Outputs | RCA |
| SINAD | 117 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons