In this review we’re taking a look at the new SMSL M300mkII DAC from Chinese manufacturer SMSL, featuring a flagship chip from AKM. SMSL priced this unit at $240 USD.

SMSL

Honestly, if you don’t know SMSL, you have to get acquainted as soon as possible because you’re missing A LOT. They’re a Chinese company who focuses on a wide range of devices, the most notable ones being DACs & AMPs. They offer killer price to performance products and that’s the main reason I found them online 5 years ago.

Their products are always well-built and they tend to use high-quality components. I have never used anything from them that was not CNC machine milled.
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