Short answer: the Topping D70 Pro SABRE. Both are rated 4.8/5 (#6 and #13 of 30 DACs), and the Topping D70 Pro SABRE costs $599 against $859.99 for the SMSL M400, with the ratings tied, the lower price decides it.
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.
What the Topping D70 Pro SABRE does well: Audio Science Review measured a SINAD of 123 dB, among the cleanest results available, so its noise and distortion are inaudible. It supports aptX Adaptive Bluetooth, which the SMSL M400 lacks. The tradeoff: The SMSL D-6S rates the same for far less, so the extra cost mostly buys inputs and features rather than audible gains.
Buy the Topping D70 Pro SABRE. Both are rated the same, and it costs $260.99 less than the SMSL M400.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL M400 | Topping D70 Pro SABRE | |
|---|---|---|
| Price | $859.99 | $599.00 |
| Ranked | #13 of 30 in DACs | #6 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 121 dB (measured by Audio Science Review) | 123 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, AES, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | UAT, LDAC, aptX HD, aptX, AAC, SBC | SBC, AAC, aptX, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | AK4499EQ | ES9039SPRO |
| Volume Control | Digital (knob and remote), fixed or variable | Hardware knob |
| Dimensions | 8.7” x 1.7” x 8.5” (220 x 43 x 215 mm) | 8.7” x 1.9” x 6.9” (222 x 48 x 176 mm) |
| Weight | 3.4 lbs (1,530 g) | 2.3 lbs (1,050 g) |
Related Amp and DAC Comparisons
More worthwhile head-to-heads for Topping D70 Pro SABRE:
- SMSL RAW Pro-DAC1 vs Topping D70 Pro SABRE
- SMSL VMV D1se2 vs Topping D70 Pro SABRE
- Gustard X18 vs Topping D70 Pro SABRE
- SMSL D400 Pro vs Topping D70 Pro SABRE
- SMSL DO200 Pro vs Topping D70 Pro SABRE
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.
As an eBay Partner, we may be compensated if you make a purchase.
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
Topping D70 Pro SABRE: $599.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 123 dB, among the cleanest results available, so its noise and distortion are inaudible. It feeds powered speakers or an amp via RCA or balanced XLR, with a volume knob for direct control. Inputs include USB, optical, coaxial, AES and Bluetooth with LDAC, aptX Adaptive, aptX HD and AAC, and it costs less than the SMSL RAW Pro-DAC1 with the same SINAD.
Cons: The SMSL D-6S rates the same for far less, so the extra cost mostly buys inputs and features rather than audible gains. At 222 mm wide and 1,050 g, it needs a full-size spot on the desk or rack.
Full Topping D70 Pro SABRE review and specifications →
| Released | May 2023 (3 years ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | ES9039SPRO |
| Device Type | DAC |
| Dimensions | 8.7” x 1.9” x 6.9” (222 x 48 x 176 mm) |
| Inputs | USB, optical, coaxial, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 123 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
| Weight | 2.3 lbs (1,050 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons