Short answer: the Tanchjim Luna. It ranks #20 of 43 DAC and headphone amp combos by measured performance, rated 4.3/5, at $118.99; the SMSL D12 ranks #23, rated 4.2/5, and costs $149.59, which makes this an easy call rather than a real tradeoff.
What the Tanchjim Luna does well: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. Watch for: Power drops to a rated 54 mW into 300 ohms, which is thin for high impedance headphones, and planar magnetic models may want more than 285 mW.
The case for the SMSL D12: Audio Science Review measured 115 dB SINAD, which puts its noise and distortion at the point of being inaudible. Watch for: It has only a 6.35 mm output with no balanced jack and no optical or coaxial input.
Buy the Tanchjim Luna. It is rated higher than the SMSL D12 and costs less, so only choose the other one for a particular feature it does better.
Looking for alternatives? See the complete Headphone Amps and DACs rankings.
Specifications Side By Side
| Tanchjim Luna | SMSL D12 | |
|---|---|---|
| Price | $118.99 | $149.59 |
| Ranked | #20 of 43 in DAC and Headphone Amp Combos | #23 of 43 in DAC and Headphone Amp Combos |
| Device Type | DAC and headphone amp | DAC and headphone amp |
| SINAD | 116 dB (measured by Audio Science Review) | 115 dB (measured by Audio Science Review) |
| Output Power (32 ohms) | 285 mW (manufacturer rated, balanced) | 300 mW (manufacturer rated) |
| Output Power (300 ohms) | 54 mW (manufacturer rated, balanced) | - |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced | 6.35 mm |
| Balanced Output | Yes (4.4 mm) | No |
| Inputs | USB-C | USB-C, Bluetooth |
| DAC Chip | 2 x CS43198 | AK4493S |
| Outputs | - | RCA |
| Dimensions | - | 5.5” x 1.3” x 4” (139 x 33 x 102.5 mm) |
| Weight | - | 0.8 lbs (355 g) |
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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
Tanchjim Luna: $118.99 Apos Audio eBay
Pros: Audio Science Review measured 116 dB SINAD, so its noise and distortion are inaudible. A rated 285 mW balanced into 32 ohms drives most headphones, and it has both a 3.5 mm jack and a 4.4 mm balanced output fed by dual CS43198 DAC chips. It rates on par with the Chord Mojo 2 and measured cleaner for far less.
Cons: Power drops to a rated 54 mW into 300 ohms, which is thin for high impedance headphones, and planar magnetic models may want more than 285 mW. USB-C is the only input, so there is no optical or Bluetooth. The Schiit Magni Unity with Mesh DAC rates higher and publishes far more power at 32 ohms, though it costs more.
Full Tanchjim Luna review and specifications →
| Released | Sep 2024 (2 years ago) |
|---|---|
| Balanced Output | Yes (4.4 mm) |
| DAC Chip | 2 x CS43198 |
| Device Type | DAC and headphone amp |
| Headphone Outputs | 3.5 mm, 4.4 mm balanced |
| Inputs | USB-C |
| Output Power (300 ohms) | 54 mW (manufacturer rated, balanced) |
| Output Power (32 ohms) | 285 mW (manufacturer rated, balanced) |
| SINAD | 116 dB (measured by Audio Science Review) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
SMSL D12: $149.59 HiFiGo eBay
Pros: Audio Science Review measured 115 dB SINAD, which puts its noise and distortion at the point of being inaudible. SMSL rates it at 300 mW into 32 ohms, enough for most headphones, and it adds Bluetooth alongside USB C plus RCA outputs for powered speakers.
Cons: It has only a 6.35 mm output with no balanced jack and no optical or coaxial input. The Tanchjim Luna rates higher with similar SINAD for less, and 300 mW is not enough for demanding planar magnetic headphones.
Full SMSL D12 review and specifications →
| Balanced Output | No |
|---|---|
| DAC Chip | AK4493S |
| Device Type | DAC and headphone amp |
| Dimensions | 5.5” x 1.3” x 4” (139 x 33 x 102.5 mm) |
| Headphone Outputs | 6.35 mm |
| Inputs | USB-C, Bluetooth |
| Output Power (32 ohms) | 300 mW (manufacturer rated) |
| Outputs | RCA |
| SINAD | 115 dB (measured by Audio Science Review) |
| Weight | 0.8 lbs (355 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons