Short answer: the SMSL M400. Both are rated 4.8/5 (#13 and #7 of 30 DACs), and the SMSL M400 costs $859.99 against $899 for the Topping D90 III Sabre, so with nothing between them on measured performance, price settles it.
What the SMSL M400 does well: Audio Science Review measured 121 dB SINAD, so its noise and distortion are inaudible. Watch for: It is a DAC only, so you need a separate headphone amp or powered speakers.
What the Topping D90 III Sabre does well: Audio Science Review measured a SINAD of 123 dB, so its noise and distortion are inaudible. It supports aptX Adaptive Bluetooth, which the SMSL M400 lacks. Watch for: The Topping D70 Pro SABRE matches both its rating and its 123 dB SINAD for much less, and the SMSL D-6S matches its rating for a fraction of the price.
Buy the SMSL M400. Both are rated the same, and it costs $39.01 less than the Topping D90 III Sabre.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL M400 | Topping D90 III Sabre | |
|---|---|---|
| Price | $859.99 | $899.00 |
| Ranked | #13 of 30 in DACs | #7 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, I2S, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | UAT, LDAC, aptX HD, aptX, AAC, SBC | SBC, AAC, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | AK4499EQ | 2 x ES9039SPRO |
| Volume Control | Digital (knob and remote), fixed or variable | Hardware knob and Bluetooth remote |
| Dimensions | 8.7” x 1.7” x 8.5” (220 x 43 x 215 mm) | 8.7” x 1.8” x 6.3” (220 x 45 x 160 mm) |
| Weight | 3.4 lbs (1,530 g) | - |
Related Amp and DAC Comparisons
More top alternatives to Topping D90 III Sabre:
- Topping D900 vs Topping D90 III Sabre
- SMSL SU-10 vs Topping D90 III Sabre
- SMSL RAW Pro-DAC1 vs Topping D90 III Sabre
- SMSL VMV D1se2 vs Topping D90 III Sabre
- Gustard X18 vs Topping D90 III 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.
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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
Topping D90 III Sabre: $899.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 123 dB, so its noise and distortion are inaudible. It accepts USB, optical, coaxial, AES, I2S and Bluetooth with LDAC and aptX Adaptive, and drives an amp or powered speakers over RCA or balanced XLR. A volume knob and Bluetooth remote let it work as a preamp.
Cons: The Topping D70 Pro SABRE matches both its rating and its 123 dB SINAD for much less, and the SMSL D-6S matches its rating for a fraction of the price. It has no headphone output.
Full Topping D90 III Sabre review and specifications →
| Released | Dec 2023 (2 years ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | SBC, AAC, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | 2 x ES9039SPRO |
| Device Type | DAC |
| Dimensions | 8.7” x 1.8” x 6.3” (220 x 45 x 160 mm) |
| Inputs | USB, optical, coaxial, AES, I2S, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 123 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob and Bluetooth remote |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
- Topping D90 III Sabre vs Gustard X18
- Topping D90 III Sabre vs SMSL VMV D1se2
- Topping D90 III Sabre vs SMSL D400 Pro
- Topping D90 III Sabre vs SMSL RAW Pro-DAC1
- Topping D90 III Sabre vs SMSL SU-10
- Topping D90 III Sabre vs Topping D900
- Topping D90 III Sabre vs SMSL VMV D2R
- Topping D90 III Sabre vs Topping Centaurus
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