Short answer: the SMSL M400. Both are rated 4.8/5 (#13 and #3 of 30 DACs), and the SMSL M400 costs $859.99 against $899.99 for the SMSL SU-10, and with measured performance even, the cheaper one is the better buy.
What the SMSL M400 does well: Audio Science Review measured 121 dB SINAD, so its noise and distortion are inaudible. The catch: It is a DAC only, so you need a separate headphone amp or powered speakers.
The case for the SMSL SU-10: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. Watch for: It is a DAC only, so headphones need a separate amp.
Buy the SMSL M400. Both are rated the same, and it costs $40 less than the SMSL SU-10.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| SMSL M400 | SMSL SU-10 | |
|---|---|---|
| Price | $859.99 | $899.99 |
| Ranked | #13 of 30 in DACs | #3 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 121 dB (measured by Audio Science Review) | 124 dB (measured by Audio Science Review) |
| Balanced Output | Yes (XLR line out) | Yes (XLR line out) |
| Inputs | USB, optical, coaxial, I2S, Bluetooth | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | UAT, LDAC, aptX HD, aptX, AAC, SBC | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | AK4499EQ | 2 x ES9038PRO |
| Volume Control | Digital (knob and remote), fixed or variable | Hardware knob, IR remote |
| Dimensions | 8.7” x 1.7” x 8.5” (220 x 43 x 215 mm) | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Weight | 3.4 lbs (1,530 g) | 4.1 lbs (1.86 kg) |
Related Amp and DAC Comparisons
How SMSL SU-10 compares with other leading options:
- Topping D900 vs SMSL SU-10
- SMSL SU-10 vs Topping D90 III Sabre
- Gustard X18 vs SMSL SU-10
- SMSL D400 Pro vs SMSL SU-10
- SMSL SU-10 vs SMSL VMV D2R
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 M400: $859.99 HiFiGo eBay
Pros: Audio Science Review measured 121 dB SINAD, so its noise and distortion are inaudible. It accepts USB, optical, coaxial, I2S and Bluetooth with UAT, LDAC, aptX HD, aptX, AAC and SBC, and drives amps or powered speakers through RCA or balanced XLR outputs. A volume knob and remote with fixed or variable output let it work as a preamp for active speakers.
Cons: It is a DAC only, so you need a separate headphone amp or powered speakers. Several rivals with the same rating measured slightly cleaner for less, including the Topping D70 Pro SABRE and the SMSL RAW Pro-DAC1.
Full SMSL M400 review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | UAT, LDAC, aptX HD, aptX, AAC, SBC |
| DAC Chip | AK4499EQ |
| Device Type | DAC |
| Dimensions | 8.7” x 1.7” x 8.5” (220 x 43 x 215 mm) |
| Inputs | USB, optical, coaxial, I2S, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 121 dB (measured by Audio Science Review) |
| Volume Control | Digital (knob and remote), fixed or variable |
| Weight | 3.4 lbs (1,530 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
SMSL SU-10: $899.99 HiFiGo eBay
Pros: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. It takes USB, optical, coaxial, I2S, AES and Bluetooth with LDAC, aptX HD and AAC, feeds an amp or powered speakers through RCA or balanced XLR, and has a volume knob and IR remote.
Cons: It is a DAC only, so headphones need a separate amp. The SMSL D-6S rates the same with nearly identical measured SINAD for far less.
Full SMSL SU-10 review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | 2 x ES9038PRO |
| Device Type | DAC |
| Dimensions | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 124 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob, IR remote |
| Weight | 4.1 lbs (1.86 kg) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons