Short answer: the Topping D900 for better measured performance, the SMSL SU-10 for the lower price. The Topping D900 ranks #2 of 30 DACs, rated 4.9/5, at $1,799. The SMSL SU-10 ranks #3, rated 4.8/5, at $899.99, $899.01 cheaper.
The case for the Topping D900: Audio Science Review measured 122 dB SINAD, so its noise and distortion are transparent. It supports aptX Adaptive Bluetooth, which the SMSL SU-10 lacks. Watch for: The Topping D50 III matches its rating with slightly higher measured SINAD for a small fraction of the price.
What the SMSL SU-10 does well: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. The catch: It is a DAC only, so headphones need a separate amp.
Buy the Topping D900 if measured performance matters more than the price. Buy the SMSL SU-10 if the price matters more than measured performance.
Want more options? Browse the full Headphone Amps and DACs rankings.
Specifications Side By Side
| Topping D900 | SMSL SU-10 | |
|---|---|---|
| Price | $1,799.00 | $899.99 |
| Ranked | #2 of 30 in DACs | #3 of 30 in DACs |
| Device Type | DAC | DAC |
| SINAD | 122 dB (measured by Audio Science Review) | 124 dB (measured by Audio Science Review) |
| Balanced Output | Yes (XLR line out) | Yes (XLR line out) |
| Inputs | USB-B, USB-C, optical x2, coaxial x2, AES, I2S, Bluetooth | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | XLR (line out), XLR (preamp out) | RCA, XLR |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, aptX Adaptive, LDAC | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | Discrete PSRM 1-bit module | 2 x ES9038PRO |
| Volume Control | Hardware knob | Hardware knob, IR remote |
| Equalizer | Yes (10-band parametric) | - |
| Dimensions | 13” x 2.2” x 8.3” (330 x 57 x 210 mm) | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Weight | 5.6 lbs (2,520 g) | 4.1 lbs (1.86 kg) |
Related Amp and DAC Comparisons
More top alternatives to Topping D900:
- Topping D900 vs Topping D90 III Sabre
- Topping D900 vs SMSL M400
- Topping D900 vs SMSL VMV D2R
- Topping D900 vs Topping Centaurus
- Topping D900 vs Chord Qutest
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
Topping D900: $1,799.00 Amazon eBay
Pros: Audio Science Review measured 122 dB SINAD, so its noise and distortion are transparent. It has a huge input set, including USB, two optical, two coaxial, AES, I2S and Bluetooth with LDAC and aptX Adaptive, plus a volume knob, 10 band parametric EQ and an XLR preamp output for powered speakers.
Cons: The Topping D50 III matches its rating with slightly higher measured SINAD for a small fraction of the price. Outputs are XLR only with no RCA, and at 2,520 g it is a large unit.
Full Topping D900 review and specifications →
| Released | Jun 2025 (1 year ago) |
|---|---|
| Balanced Output | Yes (XLR line out) |
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, aptX Adaptive, LDAC |
| DAC Chip | Discrete PSRM 1-bit module |
| Device Type | DAC |
| Dimensions | 13” x 2.2” x 8.3” (330 x 57 x 210 mm) |
| Equalizer | Yes (10-band parametric) |
| Inputs | USB-B, USB-C, optical x2, coaxial x2, AES, I2S, Bluetooth |
| Outputs | XLR (line out), XLR (preamp out) |
| SINAD | 122 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob |
| Weight | 5.6 lbs (2,520 g) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons
SMSL SU-10: $899.99 HiFiGo eBay
Pros: Audio Science Review measured 124 dB SINAD, so its noise and distortion are inaudible. It takes USB, optical, coaxial, I2S, AES and Bluetooth with LDAC, aptX HD and AAC, feeds an amp or powered speakers through RCA or balanced XLR, and has a volume knob and IR remote.
Cons: It is a DAC only, so headphones need a separate amp. The SMSL D-6S rates the same with nearly identical measured SINAD for far less.
Full SMSL SU-10 review and specifications →
| Balanced Output | Yes (XLR line out) |
|---|---|
| Bluetooth Codecs | SBC, AAC, aptX, aptX HD, LDAC |
| DAC Chip | 2 x ES9038PRO |
| Device Type | DAC |
| Dimensions | 9.4” x 1.5” x 7.3” (240 x 39 x 185 mm) |
| Inputs | USB, optical, coaxial, I2S, AES, Bluetooth |
| Outputs | RCA, XLR |
| SINAD | 124 dB (measured by Audio Science Review) |
| Volume Control | Hardware knob, IR remote |
| Weight | 4.1 lbs (1.86 kg) |
- Reviews, Comparisons and Sound Samples
- Head-to-Head Comparisons