Short answer: the SMSL DO400. It ranks #1 of 43 DAC and headphone amp combos by measured performance, rated 4.9/5, at $499; the JDS Labs Element IV ranks #9, rated 4.8/5, and costs $549, so there is little reason to consider the other one.
What the SMSL DO400 does well: Audio Science Review measured 123 dB SINAD, so its noise and distortion are transparent. The tradeoff: It costs more than the D&A Alpha and SMSL RAW-MDA1, which share its rating and also measure transparent.
Why pick the JDS Labs Element IV: Audio Science Review measured a SINAD of 118 dB, so the DAC and amp are transparent. Watch for: It has no balanced headphone output, and the 4.4 mm jack is only available as a build option replacing the 6.35 mm jack.
Buy the SMSL DO400. It is rated higher than the JDS Labs Element IV and costs less, so it is the default pick unless a specific strength of the other one matters more to you.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| SMSL DO400 | JDS Labs Element IV | |
|---|---|---|
| Price | $499.00 | $549.00 |
| Ranked | #1 of 43 in DAC and Headphone Amp Combos | #9 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 123 dB (measured by Audio Science Review) | 118 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 3,000 mW (manufacturer rated) | 3,200 mW (manufacturer rated) |
| Output Power (300 ohms) | 700 mW (manufacturer rated) | - |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced, 4-pin XLR balanced | 6.35 mm (4.4 mm available as a build option in place of 6.35 mm) |
| Balanced Output | Yes (4.4 mm, 4-pin XLR, XLR line out) | No |
| Inputs | USB, optical, coaxial, AES/EBU, I2S, Bluetooth | USB-C, optical |
| Outputs | RCA, XLR | RCA |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC | - |
| DAC Chip | ES9039MSPRO | - |
| Dimensions | 9.6” x 1.7” x 7.3” (245 x 42 x 186 mm) | 5.8” x 1.6” x 5.8” (147 x 41 x 147 mm) |
| Weight | 3.2 lbs (1,450 g) | 1.3 lbs (570 g) |
| Volume Control | - | Hardware knob (discrete optical encoder) |
| Equalizer | - | Yes (12-band parametric) |
Related Amp and DAC Comparisons
More top alternatives to SMSL DO400:
- D&A Alpha vs SMSL DO400
- SMSL DO400 vs Topping DX5 II
- D&A Alpha Pro vs SMSL DO400
- SMSL DO400 vs Topping G5
- SMSL DO400 vs Aune X1s GT
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 DO400: $499.00 Amazon eBay
Pros: Audio Science Review measured 123 dB SINAD, so its noise and distortion are transparent. A rated 3 W into 32 ohms and 700 mW into 300 ohms drives nearly any headphone, through 6.35 mm, 4.4 mm or 4-pin XLR outputs. Inputs cover USB, optical, coaxial, AES/EBU, I2S and LDAC Bluetooth, with RCA and XLR outputs for powered speakers.
Cons: It costs more than the D&A Alpha and SMSL RAW-MDA1, which share its rating and also measure transparent. At 1,450 g it is a full size desktop unit.
Full SMSL DO400 review and specifications →
| Balanced Output | Yes (4.4 mm, 4-pin XLR, XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | ES9039MSPRO |
| Device Type | DAC and headphone amp |
| Dimensions | 9.6” x 1.7” x 7.3” (245 x 42 x 186 mm) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced, 4-pin XLR balanced |
| Inputs | USB, optical, coaxial, AES/EBU, I2S, Bluetooth |
| Output Power (300 ohms) | 700 mW (manufacturer rated) |
| Output Power (32 ohms) | 3,000 mW (manufacturer rated) |
| Outputs | RCA, XLR |
| SINAD | 123 dB (measured by Audio Science Review) |
| Weight | 3.2 lbs (1,450 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
JDS Labs Element IV: $549.00 JDS Labs eBay
Pros: Audio Science Review measured a SINAD of 118 dB, so the DAC and amp are transparent. A rated 3,200 mW into 32 ohms drives nearly any headphone, and a built in 12 band parametric equalizer lets you correct headphone response without software. It takes USB-C and optical inputs and has RCA outputs for powered speakers.
Cons: It has no balanced headphone output, and the 4.4 mm jack is only available as a build option replacing the 6.35 mm jack. The Topping DX5 II rates higher with more rated balanced power for less.
Full JDS Labs Element IV review and specifications →
| Balanced Output | No |
|---|---|
| Device Type | DAC and headphone amp |
| Dimensions | 5.8” x 1.6” x 5.8” (147 x 41 x 147 mm) |
| Equalizer | Yes (12-band parametric) |
| Headphone Outputs | 6.35 mm (4.4 mm available as a build option in place of 6.35 mm) |
| Inputs | USB-C, optical |
| Output Power (32 ohms) | 3,200 mW (manufacturer rated) |
| Outputs | RCA |
| SINAD | 118 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob (discrete optical encoder) |
| Weight | 1.3 lbs (570 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons