Search  for anything...

S.M.S.L D300 Hi-res Digital Audio DAC, ROHM BD34301EKV Flagship Chip, Bluetooth/USB/Optical/Coaxial Input, BT 5.0 Apt-X/LDAC HD/Acc/SBC, DSD512 PCM 768kHz

  • Based on 33 reviews
Condition: New
Checking for product changes
$325.99 Why this price?

Buy Now, Pay Later


As low as / mo
  • – Up to 36-month term if approved
  • – No impact on credit
  • – Instant approval decision
  • – Secure and straightforward checkout

Ready to go? Add this product to your cart and select a plan during checkout. Payment plans are offered through our trusted finance partners Klarna, PayTomorrow, Affirm, Afterpay, Apple Pay, and PayPal. No-credit-needed leasing options through Acima may also be available at checkout.

Learn more about financing & leasing here.

Free shipping on this product

30-day refund/replacement

To qualify for a full refund, items must be returned in their original, unused condition. If an item is returned in a used, damaged, or materially different state, you may be granted a partial refund.

To initiate a return, please visit our Returns Center.

View our full returns policy here.


Availability: Only 2 left in stock, order soon!
Fulfilled by Amazon

Arrives Friday, Feb 28
Order within 9 minutes
Available payment plans shown during checkout

Features

  • Qualcomm Bluetooth chip :Support SBC, AAC, aptX, aptX HD, LDAC.
  • The specially designed discrete component stabilized power supply and multiple low-noise stabilized power supplies pro- vide low-noise power supply for analog circuits!
  • Builtin shielding, low-noise power pro-cessing, while improving power efficiency, lower power consumption!
  • The new CK-03 clock processing circuit, in order to achieve lower clock jtter,, makes the clock jtter of the optical and coaxial, as excellent as USB.
  • USB uses XMOS XU-208, a true 32bit USB solution, PCM supports up to 768kHz, and DSD supports up to DSD512
  • ROHM BD34301EKV Flagship Chip.

Brand: S.M.S.L


Mounting Type: Coaxial,Plug Mount


Interface Type: USB, Coaxial, Component


Number of Channels: 2


Product Dimensions: 8.19"L x 7.28"W


Brand: S.M.S.L


Mounting Type: Coaxial,Plug Mount


Interface Type: USB, Coaxial, Component


Number of Channels: 2


Product Dimensions: 8.19"L x 7.28"W


Material: fiber, Glass


Manufacturer: S.M.S.L


Item Weight: 1.76 pounds


Date First Available: December 1, 2021


Country of Origin: China


Frequently asked questions

If you place your order now, the estimated arrival date for this product is: Friday, Feb 28

Yes, absolutely! You may return this product for a full refund within 30 days of receiving it.

To initiate a return, please visit our Returns Center.

View our full returns policy here.

  • Klarna Financing
  • Affirm Pay in 4
  • Affirm Financing
  • Afterpay Financing
  • PayTomorrow Financing
  • Financing through Apple Pay
Leasing options through Acima may also be available during checkout.

Learn more about financing & leasing here.

Top Amazon Reviews


  • S.M.S.L D300 - KILLER OF A DAC!
I have the SMSL SU-9, SMSL M500 mkII, along with the SMSL D300, and tomorrow I am receiving the Topping E70 Velvet. I want to first state that the SMSL D300 shines like gold! It has the best upper treble, and upper mid-range, as well as lower mid-range. The bass can get deep with definition. Everything is well defined in detail. Everything is lush with fulness! I do not feel at all that this DAC is lacking in anything. You get a great soundstage with excellent imaging. Transparency! You get it all! The only reason I purchased the Topping E70 Velvet is in the hopes that I get a little something more somewhere, and I only paid $307 for it. I paid $399 for the D300 when it first came out. To get what it gives me in my system, it is worth double that cost to me. I am very happy with my purchase price for the D300. All the DACs listed above are considered neutral in tone. Update: The Topping E70 Velvet was everything I hoped it was going to be, and more. It is as good, or better than the S.M.S.L D300. These are my two favorite DACs and my new reference DACs. Very neutral, very clean. Well managed, and well defined. No muddy bass. No harshness on the top end, and not rounded off at the top. ... show more
Reviewed in the United States on August 26, 2024 by Deloris M.

  • There's something special about this little DAC with the new ROHM chip
There's something special about this little DAC with the new ROHM chip. I just replaced my Emotiva DC-1 with it, and I really like it. Forget today's hi-fi jargon and think about what we used to mean when we said "high fidelity." The more I listen to my CDs with this thing the less I think about warmth or resolution, transparency or bass punch, soundstage or glare. Instead I keep finding myself thinking, "Wow! That viola sounds more like a real viola (not a low violin); that B-flat trumpet sounds more like a real B-flat trumpet (not a C trumpet)." Over and over, listening to CDs I've owned for decades, it just sounds more like I'm listening to real instruments and voices. ... show more
Reviewed in the United States on May 2, 2022 by William Bryant William Bryant

  • Will not work with ipad wired usb connection
Just go the D300 today. It works when connected to the computer via USB. However I use an ipad and apple camera adapter. When connected with this method there is no sound output to headphone amp. Also if the lightening cable is removed from the camera adapter there is a warning on the ipad that the SMSL DAC requires too much power. There is no way to contact SMSL. I guess I will send back unless someone can help. Super disapporinted. I did 2 hours of troubleshooting making sure cables and amp were working and configured correctly. My Geshelli J2 is back in place and working great. ... show more
Reviewed in the United States on May 5, 2023 by Mark

  • Great unit
Great sounding Dac. Connects to bluetooth very easily and is very simple to operate. Overall a really good unit
Reviewed in the United States on June 6, 2022 by Don

  • Want to love this but some major ISSUES x2
Got my first one of these, it kind of worked, I was able to enjoy some music and such but any different source switching of audio on your computer there is massive popping or if you pause music it pops then hit play pops again. Decided to return and try another one. Same thing but even worse is now my computer can’t control the volume, so you’d usually set the pre level to be fixed so your computer would control it… well it didn’t take to my computers control and instead because I have active speakers everything turned on at absolute max volume… really hoping I didn’t just blow my Dynaudio monitors. Nothing can fix this either… no idea why it’s different, I reset the settings, went into midi settings on my computer everything is the same but no control. So now this one is going back… contacted the manufacturer and they sent me a firmware upgrade but they’re all Chinese and responses are taking days. One of the programs to do the update they sent me doesn’t even work. So here I am hoping I can get 1 good one because this does sound incredible when it works. ... show more
Reviewed in the United States on May 23, 2023 by Aaron Phoenix Aaron Phoenix

  • Very nice features and sounding DAC
Got this as an add on to my tube audio setup. Wanted to have something to get Bluetooth as an additional input since I often carry my phone with a bunch of music, and want to play it from the phone. My phone is a Samsung Galaxy S22+ which is pretty current, and using PowerAmp (android) as the player. First impressions of the DAC were very good, menu, set up and overall feel was very good. Got things set up and gave it a go to pair with the phone, worked almost instantly. Sound was really good, I have an old Dynaco tube preamp, and a home built tube power amp, driving some older Polk audio SRS speakers. Sat down and enjoyed music while sitting on the sofa, and thought this was nice, sound was good and more important enjoyable. After the album ended and the player stopped, then the crackling begins. WTF, if the audio is done playing while on Bluetooth mode you get these loud crackles and pops. While playing any media, seems OK. Going to try another source, as I have an older LG V20 phone with the same music set on it and see how that goes. The S22+ and PowerAmp player work fine in my new car, and other connections, so really suspect it's the DAC that has some issues. Going to explore more. Love the sound of the D300, features, and feel, but might have a Bluetooth issue here. Again, plays fine, just when the player Idle you have some issues. I have a SMSL SA300 (Really nice product) as well and will try on that, possibly a phone/player issue with the DAC but would be a bummer if it isn't Will be trying with a PC/USB as well, as that was also a nice feature to be able to integrate with a small brix like PC that I can integrate into the Audio system and use a different music player (MusicBee). [Update] tried Bluetooth with a LG V20 and same issue with popping and crackling when no content is playing. So seems like a problem with Bluetooth on this DAC. It does sound good while playing, Supports hires on both phones, but seems more work is needed on this one to fix Bluetooth issues. ... show more
Reviewed in the United States on December 17, 2022 by Sandy Ganz

  • Like it better than my OG E30/P50 Topping kit
Though the original Topping E30 with the AK4493 chip plugged into the terrific Topping P50 power supply is very good sounding and is an amazing value, I enjoy listening to the S.M.S.L. D300 with the Rohm chip more and it is now my go-to dac. It has balanced xlr output jacks which enable me to get the best sound ever out of my head fi amps which have balanced xlr inputs. So, buying this dac was money well spent. ... show more
Reviewed in the United States on January 28, 2023 by ILHTM

Can't find a product?

Find it on Amazon first, then paste the link below.