Short answer: a tie on measured performance. Both are rated 4.8/5 (#3 and #7 of 30 DACs) at nearly the same price ($899.99 vs $899), so choose on features and fit.
What the SMSL SU-10 does well: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. The catch: It is a DAC only, so headphones need a separate amp.
Why pick the Topping D90 III Sabre: Audio Science Review measured a SINAD of 123 dB, so its noise and distortion are inaudible. It supports aptX Adaptive Bluetooth, which the SMSL SU-10 lacks. The tradeoff: 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 SU-10 or the Topping D90 III Sabre on features: they are rated the same at close to the same price.
Still deciding? The full Headphone Amps and DACs rankings cover every ranked option.
Specifications Side By Side
| SMSL SU-10 | Topping D90 III Sabre | |
|---|---|---|
| Price | $899.99 | $899.00 |
| Ranked | #3 of 30 in DACs | #7 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 124 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, AES, Bluetooth | USB, optical, coaxial, AES, I2S, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC | SBC, AAC, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | 2 x ES9038PRO | 2 x ES9039SPRO |
| Volume Control | Hardware knob, IR remote | Hardware knob and Bluetooth remote |
| Dimensions | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) | 8.7” x 1.8” x 6.3” (220 x 45 x 160 mm) |
| Weight | 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
- Gustard X18 vs SMSL SU-10
- SMSL D400 Pro vs SMSL SU-10
- SMSL M400 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.
As an eBay Partner, we may be compensated if you make a purchase.
The Two Amps and DACs In Full
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
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 Topping D900
- Topping D90 III Sabre vs SMSL M400
- Topping D90 III Sabre vs SMSL VMV D2R
- Topping D90 III Sabre vs Topping Centaurus
- See all 9 comparisons