Short answer: the SMSL SU-2. It ranks #18 of 30 DACs by measured performance, rated 4.7/5, at $99.99; the Topping E30 II Lite ranks #24, rated 4.5/5, at $99. Close enough in price that the sound-quality gap is the deciding factor.
The case for the SMSL SU-2: Audio Science Review measured 123 dB SINAD, so its noise and distortion are transparent. Watch for: There is no USB input listed, so a computer needs a separate USB to digital converter.
Why pick the Topping E30 II Lite: Audio Science Review measured 116 dB SINAD, so its noise and distortion are transparent. The catch: There is no balanced output and no Bluetooth.
Buy the SMSL SU-2. It is rated higher, and the $0.99 you would save on the Topping E30 II Lite does not close the gap.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL SU-2 | Topping E30 II Lite | |
|---|---|---|
| Price | $99.99 | $99.00 |
| Ranked | #18 of 30 in DACs | #24 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 123 dB (measured by Audio Science Review) | 116 dB (measured by Audio Science Review) |
| Balanced Output | Yes (XLR line out) | No |
| Inputs | AES/EBU, optical, coaxial | USB, optical, coaxial |
| Outputs | RCA, XLR | RCA |
| DAC Chip | ES9039Q2M | AK4493S |
| Dimensions | 5.9” x 1.7” x 5.2” (150 x 42.5 x 133.1 mm) | 3.9” x 1.3” x 4.9” (100 x 32 x 125 mm) |
| Weight | 1.2 lbs (533 g) | 0.7 lbs (295 g) |
| Volume Control | - | Digital (preamp mode, remote) |
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 Fosi Audio Q6
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-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 E30 II Lite: $99.00 Amazon eBay
Pros: Audio Science Review measured 116 dB SINAD, so its noise and distortion are transparent. It is a compact DAC with USB, optical and coaxial inputs, and a remote controlled preamp mode lets it feed powered speakers directly over RCA.
Cons: There is no balanced output and no Bluetooth. The SMSL SU-2 rates higher, measures cleaner and adds XLR outputs for about the same price.
Full Topping E30 II Lite review and specifications →
| Released | Jun 2023 (3 years ago) |
|---|---|
| Balanced Output | No |
| DAC Chip | AK4493S |
| Device Type | DAC |
| Dimensions | 3.9” x 1.3” x 4.9” (100 x 32 x 125 mm) |
| Inputs | USB, optical, coaxial |
| Outputs | RCA |
| SINAD | 116 dB (measured by Audio Science Review) |
| Volume Control | Digital (preamp mode, remote) |
| Weight | 0.7 lbs (295 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons