Short answer: the SMSL DS20. It ranks #16 of 43 DAC and headphone amp combos by measured performance, rated 4.5/5, at $189.99. The Tanchjim Luna ranks #20, rated 4.3/5, at $118.99, $71 cheaper, which does not close the gap in measured performance.
What the SMSL DS20 does well: Audio Science Review measured a SINAD of 116 dB, so its noise and distortion are inaudible. The catch: It only accepts USB-C, with no optical, coaxial or Bluetooth input, and volume is set with buttons.
Why pick the Tanchjim Luna: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. Watch for: Power drops to a rated 54 mW into 300 ohms, which is thin for high impedance headphones, and planar magnetic models may want more than 285 mW.
Buy the SMSL DS20. It is rated higher, and the $71 you would save on the Tanchjim Luna does not close the gap.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL DS20 | Tanchjim Luna | |
|---|---|---|
| Price | $189.99 | $118.99 |
| Ranked | #16 of 43 in DAC and Headphone Amp Combos | #20 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 116 dB (measured by Audio Science Review) | 116 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 500 mW (manufacturer rated) | 285 mW (manufacturer rated, balanced) |
| Output Power (300 ohms) | 120 mW (manufacturer rated) | 54 mW (manufacturer rated, balanced) |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced | 3.5 mm, 4.4 mm balanced |
| Balanced Output | Yes (4.4 mm) | Yes (4.4 mm) |
| Inputs | USB-C | USB-C |
| DAC Chip | 4 x CS43131 | 2 x CS43198 |
| Volume Control | Digital (buttons) | - |
| Dimensions | 2.8” x 4.7” x 0.7” (71 x 118.5 x 17 mm) | - |
| Weight | 0.6 lbs (275 g) | - |
Related Amp and DAC Comparisons
More top alternatives to SMSL DS20:
- Topping DX1 II vs SMSL DS20
- SMSL DL100 vs SMSL DS20
- Topping DX3 Pro+ vs SMSL DS20
- Fosi Audio ZH3 vs SMSL DS20
- SMSL DS20 vs Schiit Magni Unity with Mesh DAC
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 DS20: $189.99 Amazon eBay
Pros: Audio Science Review measured a SINAD of 116 dB, so its noise and distortion are inaudible. A rated 500 mW into 32 ohms and 120 mW into 300 ohms drives most headphones, through 3.5 mm or 4.4 mm balanced outputs. At 17 mm thick and 275 g, it is slim enough to sit on a desk or travel in a bag.
Cons: It only accepts USB-C, with no optical, coaxial or Bluetooth input, and volume is set with buttons. The Topping DX1 II rates higher, measures cleaner and adds optical input for less. The Fosi Audio ZH3 offers far more rated power for a similar price.
Full SMSL DS20 review and specifications →
| Released | May 2025 (1 year ago) |
|---|---|
| Balanced Output | Yes (4.4 mm) |
| DAC Chip | 4 x CS43131 |
| Device Type | DAC and headphone amp |
| Dimensions | 2.8” x 4.7” x 0.7” (71 x 118.5 x 17 mm) |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced |
| Inputs | USB-C |
| Output Power (300 ohms) | 120 mW (manufacturer rated) |
| Output Power (32 ohms) | 500 mW (manufacturer rated) |
| SINAD | 116 dB (measured by Audio Science Review) |
| Volume Control | Digital (buttons) |
| Weight | 0.6 lbs (275 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Tanchjim Luna: $118.99 Apos Audio eBay
Pros: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. A rated 285 mW balanced into 32 ohms drives most headphones, and it has both a 3.5 mm jack and a 4.4 mm balanced output fed by dual CS43198 DAC chips. It rates on par with the Chord Mojo 2 and measured cleaner for far less.
Cons: Power drops to a rated 54 mW into 300 ohms, which is thin for high impedance headphones, and planar magnetic models may want more than 285 mW. USB-C is the only input, so there is no optical or Bluetooth. The Schiit Magni Unity with Mesh DAC rates higher and publishes far more power at 32 ohms, though it costs more.
Full Tanchjim Luna review and specifications →
| Released | Sep 2024 (2 years ago) |
|---|---|
| Balanced Output | Yes (4.4 mm) |
| DAC Chip | 2 x CS43198 |
| Device Type | DAC and headphone amp |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced |
| Inputs | USB-C |
| Output Power (300 ohms) | 54 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 285 mW (manufacturer rated, balanced) |
| SINAD | 116 dB (measured by Audio Science Review) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons