Short answer: the SMSL SU-2. It ranks #18 of 30 DACs by measured performance, rated 4.7/5, at $99.99; the Topping D10s ranks #27, rated 4.3/5, and costs $109, so there is not much of a tradeoff to weigh.
The SMSL SU-2 is the better-sounding pick. Audio Science Review measured 123 dB SINAD, so its noise and distortion are transparent. The tradeoff: There is no USB input listed, so a computer needs a separate USB to digital converter.
What the Topping D10s does well: 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-2. It is rated higher than the Topping D10s and costs less, so it is the default pick unless a specific strength of the other one matters more to you.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL SU-2 | Topping D10s | |
|---|---|---|
| Price | $99.99 | $109.00 |
| Ranked | #18 of 30 in DACs | #27 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 123 dB (measured by Audio Science Review) | 112 dB (measured by Audio Science Review) |
| Balanced Output | Yes (XLR line out) | No |
| Inputs | AES/EBU, optical, coaxial | USB |
| Outputs | RCA, XLR | RCA, coaxial, optical |
| DAC Chip | ES9039Q2M | ES9038Q2M |
| Dimensions | 5.9” x 1.7” x 5.2” (150 x 42.5 x 133.1 mm) | - |
| Weight | 1.2 lbs (533 g) | - |
| Volume Control | - | None (fixed line out) |
Related Amp and DAC Comparisons
More top alternatives to SMSL SU-2:
- Fosi Audio ZD3 vs SMSL SU-2
- SMSL SU-2 vs SMSL SU-6
- SMSL SU-2 vs SMSL PS200 PRO
- SMSL SU-2 vs SMSL SU-1
- SMSL SU-2 vs Topping E30 II Lite
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-2: $99.99 Amazon eBay
Pros: Audio Science Review measured 123 dB SINAD, so its noise and distortion are transparent. It sends RCA and XLR outputs to an amp or powered speakers, and accepts AES/EBU, optical and coaxial digital sources. It matches the rating of the Topping Centaurus and measures cleaner for a small fraction of the price.
Cons: There is no USB input listed, so a computer needs a separate USB to digital converter. It has no Bluetooth or volume control, and the SMSL D-6S rates higher with USB and LDAC Bluetooth for more money.
Full SMSL SU-2 review and specifications →
| Released | Jan 2026 (9 months ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| DAC Chip | ES9039Q2M |
| Device Type | DAC |
| Dimensions | 5.9” x 1.7” x 5.2” (150 x 42.5 x 133.1 mm) |
| Inputs | AES/EBU, optical, coaxial |
| Outputs | RCA, XLR |
| SINAD | 123 dB (measured by Audio Science Review) |
| Weight | 1.2 lbs (533 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