Short answer: the SMSL M10. It ranks #36 of 43 DAC and headphone amp combos by measured performance, rated 3.3/5, at $455; the Essence HDACC II-4K ranks #37, rated 3.2/5, and costs $649, so there is little reason to consider the other one.
Why pick the SMSL M10: It has balanced 4-pin XLR headphone and XLR line outputs alongside a 6.35 mm jack, plus USB, optical and coaxial inputs. The catch: Audio Science Review measured 95 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss or noise.
The case for the Essence HDACC II-4K: It accepts four HDMI inputs with pass-through plus USB, optical, coaxial and analog, making it a hub for TV and console audio. Watch for: Audio Science Review measured 99 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss.
Buy the SMSL M10. It is rated higher than the Essence HDACC II-4K and costs less, which makes it the one to get unless you need something the other one does better.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL M10 | Essence HDACC II-4K | |
|---|---|---|
| Price | $455.00 | $649.00 |
| Ranked | #36 of 43 in DAC and Headphone Amp Combos | #37 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 95 dB (measured by Audio Science Review) | 99 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 340 mW (manufacturer rated, balanced) | - |
| Output Power (300 ohms) | 87 mW (manufacturer rated, balanced) | - |
| Headphone Outputs | 6.35 mm, 4-pin XLR balanced | 6.35 mm |
| Balanced Output | Yes (4-pin XLR, XLR line out) | Yes (XLR line out) |
| Inputs | USB-B, optical, coaxial | 4 x HDMI, USB-B, optical, coaxial, 3.5 mm analog |
| Outputs | RCA, XLR | RCA, XLR, optical, coaxial, HDMI pass-through |
| DAC Chip | AK4497 | ES9028PRO |
| Dimensions | 9.8” x 2” x 8.1” (250 x 50 x 205 mm) | 8.8” x 1.9” x 5.7” (223 x 48 x 145 mm) |
| Volume Control | - | Hardware knob, remote |
| Weight | - | 2 lbs (886 g) |
Related Amp and DAC Comparisons
How SMSL M10 compares with other leading options:
- Chord Mojo 2 vs SMSL M10
- Qudelix T71 vs SMSL M10
- Neutron HiFi DAC V1 vs SMSL M10
- xDuoo XA-10 vs SMSL M10
- SMSL M10 vs Pro-Ject Pre Box S2 Digital
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 M10: $455.00 Amazon eBay
Pros: It has balanced 4-pin XLR headphone and XLR line outputs alongside a 6.35 mm jack, plus USB, optical and coaxial inputs. SMSL rates it at 340 mW balanced into 32 ohms, enough for most headphones.
Cons: Audio Science Review measured 95 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss or noise. The Qudelix T71 rates higher with better measured SINAD for less, and there is no Bluetooth input.
Full SMSL M10 review and specifications →
| Balanced Output | Yes (4-pin XLR, XLR line out) |
|---|---|
| DAC Chip | AK4497 |
| Device Type | DAC and headphone amp |
| Dimensions | 9.8” x 2” x 8.1” (250 x 50 x 205 mm) |
| Headphone Outputs | 6.35 mm, 4-pin XLR balanced |
| Inputs | USB-B, optical, coaxial |
| Output Power (300 ohms) | 87 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 340 mW (manufacturer rated, balanced) |
| Outputs | RCA, XLR |
| SINAD | 95 dB (measured by Audio Science Review) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Essence HDACC II-4K: $649.00 Essence Electrostatic eBay
Pros: It accepts four HDMI inputs with pass-through plus USB, optical, coaxial and analog, making it a hub for TV and console audio. RCA and balanced XLR outputs, digital outputs and a remote controlled volume knob add flexibility.
Cons: Audio Science Review measured 99 dB SINAD, fine for most headphones but sensitive in-ear monitors may reveal hiss. Essence doesn’t publish a 32 ohm power figure, there is only a 6.35 mm headphone jack, and the Neutron HiFi DAC V1 rates higher for much less.
Full Essence HDACC II-4K review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| DAC Chip | ES9028PRO |
| Device Type | DAC and headphone amp |
| Dimensions | 8.8” x 1.9” x 5.7” (223 x 48 x 145 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | 4 x HDMI, USB-B, optical, coaxial, 3.5 mm analog |
| Outputs | RCA, XLR, optical, coaxial, HDMI pass-through |
| SINAD | 99 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob, remote |
| Weight | 2 lbs (886 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons