Short answer: the SMSL SU-1. It ranks #23 of 30 DACs by measured performance, rated 4.5/5, at $84.99; the Topping D10s ranks #27, rated 4.3/5, and costs $109, so there is not much of a tradeoff to weigh.
Why pick the SMSL SU-1: Audio Science Review measured a SINAD of 116 dB, so its noise and distortion are inaudible. The catch: It has no volume control of its own, so level must be set on the computer or the downstream amp, and there is no balanced output or Bluetooth.
Why pick the Topping D10s: Audio Science Review measured a SINAD of 112 dB, so it is clean for nearly all listening. The tradeoff: USB is the only input, so it cannot accept a TV, console or CD transport over optical or coaxial.
Buy the SMSL SU-1. It is rated higher than the Topping D10s and costs less, which makes it the one to get unless you need something the other one does better.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL SU-1 | Topping D10s | |
|---|---|---|
| Price | $84.99 | $109.00 |
| Ranked | #23 of 30 in DACs | #27 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 116 dB (measured by Audio Science Review) | 112 dB (measured by Audio Science Review) |
| Balanced Output | No | No |
| Inputs | USB, optical, coaxial | USB |
| DAC Chip | AK4493S | ES9038Q2M |
| Volume Control | None (PC volume) | None (fixed line out) |
| Dimensions | 3.8” x 1.1” x 3.1” (96 x 27 x 78 mm) | - |
| Weight | 0.4 lbs (195 g) | - |
| Outputs | - | RCA, coaxial, optical |
Related Amp and DAC Comparisons
How SMSL SU-1 compares with other leading options:
- SMSL SU-2 vs SMSL SU-1
- SMSL SU-6 vs SMSL SU-1
- SMSL PS200 PRO vs SMSL SU-1
- SMSL SU-1 vs Topping E30 II Lite
- Fosi Audio Q6 vs SMSL SU-1
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 SU-1: $84.99 Amazon eBay
Pros: Audio Science Review measured a SINAD of 116 dB, so its noise and distortion are inaudible. It is a compact, inexpensive DAC with USB, optical and coaxial inputs that connects to an amp or powered speakers.
Cons: It has no volume control of its own, so level must be set on the computer or the downstream amp, and there is no balanced output or Bluetooth. The SMSL PS200 PRO measured cleaner at 120 dB for about the same price, and the SMSL SU-2 rates higher for only a little more.
Full SMSL SU-1 review and specifications →
| Released | 2023 (3 years ago) |
|---|---|
| Balanced Output | No |
| DAC Chip | AK4493S |
| Device Type | DAC |
| Dimensions | 3.8” x 1.1” x 3.1” (96 x 27 x 78 mm) |
| Inputs | USB, optical, coaxial |
| SINAD | 116 dB (measured by Audio Science Review) |
| Volume Control | None (PC volume) |
| Weight | 0.4 lbs (195 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Topping D10s: $109.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 112 dB, so it is clean for nearly all listening. It takes USB from a computer and feeds an amplifier or powered speakers over RCA, and it can also pass the signal on through coaxial or optical outputs to another device.
Cons: USB is the only input, so it cannot accept a TV, console or CD transport over optical or coaxial. It has no balanced outputs and no volume control, and the SMSL PS200 PRO rates higher and measured cleaner for less.
Full Topping D10s review and specifications →
| Balanced Output | No |
|---|---|
| DAC Chip | ES9038Q2M |
| Device Type | DAC |
| Inputs | USB |
| Outputs | RCA, coaxial, optical |
| SINAD | 112 dB (measured by Audio Science Review) |
| Volume Control | None (fixed line out) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons