Short answer: the Topping D90 III Sabre. Both are rated 4.8/5 (#7 and #16 of 30 DACs), and the Topping D90 III Sabre costs $899 against $999 for the SMSL VMV D2R, and with measured performance even, the cheaper one is the better buy.
What the SMSL VMV D2R does well: Audio Science Review measured a SINAD of 117 dB, so its noise and distortion are inaudible. Watch for: It is the priciest DAC in its group yet only matches the rating of the SMSL D-6S, which costs a fraction as much and measured cleaner.
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 D2R 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 Topping D90 III Sabre. Both are rated the same, and it costs $100 less than the SMSL VMV D2R.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL VMV D2R | Topping D90 III Sabre | |
|---|---|---|
| Price | $999.00 | $899.00 |
| Ranked | #16 of 30 in DACs | #7 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 117 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, AES, I2S, 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 | BD34301EKV | 2 x ES9039SPRO |
| Volume Control | Hardware knob | Hardware knob and Bluetooth remote |
| Dimensions | 11” x 1.7” x 9.3” (280 x 43 x 235.5 mm) | 8.7” x 1.8” x 6.3” (220 x 45 x 160 mm) |
| Weight | 7.1 lbs (3,200 g) | - |
Related Amp and DAC Comparisons
More top alternatives to Topping D90 III Sabre:
- Topping D900 vs Topping D90 III Sabre
- SMSL SU-10 vs Topping D90 III Sabre
- SMSL RAW Pro-DAC1 vs Topping D90 III Sabre
- SMSL VMV D1se2 vs Topping D90 III Sabre
- Gustard X18 vs Topping D90 III Sabre
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 D2R: $999.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 117 dB, so its noise and distortion are inaudible. It offers USB, optical, coaxial, AES, I2S and Bluetooth with LDAC, aptX HD and AAC, plus RCA and balanced XLR outputs and a hardware volume knob for use as a preamp.
Cons: It is the priciest DAC in its group yet only matches the rating of the SMSL D-6S, which costs a fraction as much and measured cleaner. The Topping D70 Pro SABRE also measured cleaner at 123 dB for much less. At 3.2 kg it is large and heavy.
Full SMSL VMV D2R review and specifications →
| Released | Sep 2023 (3 years ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | BD34301EKV |
| Device Type | DAC |
| Dimensions | 11” x 1.7” x 9.3” (280 x 43 x 235.5 mm) |
| Inputs | USB, optical, coaxial, AES, I2S, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 117 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
| Weight | 7.1 lbs (3,200 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 VMV D1se2
- 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 Topping Centaurus
- See all 9 comparisons