Short answer: the SMSL VMV D1se2. Both are rated 4.8/5 (#5 and #7 of 30 DACs), and the SMSL VMV D1se2 costs $719.99 against $899 for the Topping D90 III Sabre, with the ratings tied, the lower price decides it.
The case for the SMSL VMV D1se2: Audio Science Review measured 123 dB SINAD, comfortably in the range where noise and distortion are inaudible. The tradeoff: It is a DAC only, so you need a separate headphone amp or powered speakers.
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 VMV D1se2 lacks. The catch: 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 VMV D1se2. Both are rated the same, and it costs $179.01 less than the Topping D90 III Sabre.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL VMV D1se2 | Topping D90 III Sabre | |
|---|---|---|
| Price | $719.99 | $899.00 |
| Ranked | #5 of 30 in DACs | #7 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 123 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, I2S, coaxial, optical, Bluetooth | USB, optical, coaxial, AES, I2S, Bluetooth |
| Outputs | RCA, XLR | RCA, XLR |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC | SBC, AAC, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | ES9039MSPRO | 2 x ES9039SPRO |
| Volume Control | Remote | Hardware knob and Bluetooth remote |
| Dimensions | 8.3” x 1.5” x 6.7” (210 x 39 x 170 mm) | 8.7” x 1.8” x 6.3” (220 x 45 x 160 mm) |
| Weight | 3.6 lbs (1,630 g) | - |
Related Amp and DAC Comparisons
How SMSL VMV D1se2 compares with other leading options:
- SMSL RAW Pro-DAC1 vs SMSL VMV D1se2
- SMSL VMV D1se2 vs Topping D70 Pro SABRE
- Gustard X18 vs SMSL VMV D1se2
- SMSL D400 Pro vs SMSL VMV D1se2
- SMSL DO200 Pro vs SMSL VMV D1se2
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 VMV D1se2: $719.99 HiFiGo eBay
Pros: Audio Science Review measured 123 dB SINAD, comfortably in the range where noise and distortion are inaudible. Inputs cover USB, I2S, coaxial, optical and Bluetooth with LDAC, aptX HD, aptX, AAC and SBC, and it feeds amps or powered speakers through RCA or balanced XLR outputs. A remote is included for volume control.
Cons: It is a DAC only, so you need a separate headphone amp or powered speakers. The SMSL D-6S earns the same rating with nearly identical measurements for far less, and the Topping D70 Pro SABRE matches its SINAD and also costs less.
Full SMSL VMV D1se2 review and specifications →
| Released | 2023 (3 years ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | LDAC, aptX HD, aptX, AAC, SBC |
| DAC Chip | ES9039MSPRO |
| Device Type | DAC |
| Dimensions | 8.3” x 1.5” x 6.7” (210 x 39 x 170 mm) |
| Inputs | USB, I2S, coaxial, optical, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 123 dB (measured by Audio Science Review) |
| Volume Control | Remote |
| Weight | 3.6 lbs (1,630 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 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 M400
- Topping D90 III Sabre vs SMSL VMV D2R
- Topping D90 III Sabre vs Topping Centaurus
- See all 9 comparisons