Short answer: the Topping A90 Discrete. Both are rated 4.8/5 (#4 and #6 of 19 headphone amplifiers), and the Topping A90 Discrete costs $599 against $999 for the SMSL VMV P2, so with nothing between them on measured performance, price settles it.
Why pick the SMSL VMV P2: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. Watch for: It has only analog inputs, so you need a separate DAC to play music from a computer or phone.
Why pick the Topping A90 Discrete: Audio Science Review measured a SINAD of 119 dB, so its noise and distortion are inaudible. The catch: It is a headphone amp only, so it needs a separate DAC.
Buy the Topping A90 Discrete. Both are rated the same, and it costs $400 less than the SMSL VMV P2.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| SMSL VMV P2 | Topping A90 Discrete | |
|---|---|---|
| Price | $999.00 | $599.00 |
| Ranked | #6 of 19 in Headphone Amplifiers | #4 of 19 in Headphone Amplifiers |
| Device Type | Headphone amp | Headphone amp |
| SINAD | 116 dB (measured by Audio Science Review) | 119 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 6,000 mW (manufacturer rated, balanced) | 6,700 mW (manufacturer rated, balanced) |
| Output Power (300 ohms) | 700 mW (manufacturer rated, balanced) | 1,000 mW (manufacturer rated, balanced) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced, 4-pin XLR balanced | 6.35 mm, 4.4 mm balanced, 4-pin XLR balanced |
| Balanced Output | Yes (4.4 mm, 4-pin XLR, XLR pre out) | Yes (4.4 mm, 4-pin XLR) |
| Inputs | RCA, XLR | RCA, XLR |
| Outputs | RCA, XLR | RCA, XLR (preamp) |
| Volume Control | Hardware knob | Hardware knob (relay R2R) and remote |
| Dimensions | 11” x 2” x 9.3” (280 x 51 x 235.7 mm) | 8.7” x 1.8” x 6.3” (222 x 45 x 160 mm) |
| Weight | 7.2 lbs (3.25 kg) | - |
Related Amp and DAC Comparisons
More top alternatives to Topping A90 Discrete:
- Topping A30 Pro vs Topping A90 Discrete
- Topping A70 Pro vs Topping A90 Discrete
- Schiit Midgard vs Topping A90 Discrete
- Topping A90 Discrete vs Tom Christiansen Audio HPA-1
- Topping A90 Discrete vs Violectric HPA V550 PRO
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 VMV P2: $999.00 Linsoul eBay
Pros: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. A rated 6 W balanced into 32 ohms and 700 mW into 300 ohms is enough for nearly any headphone, including demanding planar magnetic and high impedance models. It offers 6.35 mm, 4.4 mm balanced and 4 pin XLR headphone outputs plus RCA and XLR inputs and outputs, so it can also work as a preamp.
Cons: It has only analog inputs, so you need a separate DAC to play music from a computer or phone. The Topping A50 III earns the same rating and measured cleaner for a fraction of the price, and the Topping A70 Pro publishes about twice the power for less. At 3.25 kg it is a large desktop unit.
Full SMSL VMV P2 review and specifications →
| Balanced Output | Yes (4.4 mm, 4-pin XLR, XLR pre out) |
|---|---|
| Device Type | Headphone amp |
| Dimensions | 11” x 2” x 9.3” (280 x 51 x 235.7 mm) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced, 4-pin XLR balanced |
| Inputs | RCA, XLR |
| Output Power (300 ohms) | 700 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 6,000 mW (manufacturer rated, balanced) |
| Outputs | RCA, XLR |
| SINAD | 116 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
| Weight | 7.2 lbs (3.25 kg) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
Topping A90 Discrete: $599.00 Amazon eBay
Pros: Audio Science Review measured a SINAD of 119 dB, so its noise and distortion are inaudible. A rated 6,700 mW into 32 ohms and 1,000 mW into 300 ohms from the balanced outputs is enough for nearly any headphone. It offers 6.35 mm, 4.4 mm and 4-pin XLR outputs, a relay volume control with remote, and RCA and XLR preamp outputs for powered speakers.
Cons: It is a headphone amp only, so it needs a separate DAC. The Topping A50 III rates the same and measures slightly cleaner at 121 dB for far less. The Topping A70 Pro rates the same with more rated power for less.
Full Topping A90 Discrete review and specifications →
| Balanced Output | Yes (4.4 mm, 4-pin XLR) |
|---|---|
| Device Type | Headphone amp |
| Dimensions | 8.7” x 1.8” x 6.3” (222 x 45 x 160 mm) |
| Headphone Outputs | 6.35 mm, 4.4 mm balanced, 4-pin XLR balanced |
| Inputs | RCA, XLR |
| Output Power (300 ohms) | 1,000 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 6,700 mW (manufacturer rated, balanced) |
| Outputs | RCA, XLR (preamp) |
| SINAD | 119 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob (relay R2R) and remote |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
- Topping A90 Discrete vs Schiit Midgard
- Topping A90 Discrete vs Topping A70 Pro
- Topping A90 Discrete vs Topping A30 Pro
- Topping A90 Discrete vs Tom Christiansen Audio HPA-1
- Topping A90 Discrete vs Violectric HPA V550 PRO
- Topping A90 Discrete vs Soncoz SGA1
- Topping A90 Discrete vs Little Labs Monotor
- Topping A90 Discrete vs Rupert Neve Designs RNHP
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