87%
s.m.s.l C100
MQA USB DAC
USB supports MQA;
Ultra-tiny shape design and supports a variety of placement ways ;
The latest XMOS XU-316 solution supports sampling rate up to 32bit/768KHz and DSD512;
The new self-developed CK-03 clock processing circuit greatly reduces clock jitter;
One pieces of AKM's new AK4493S chip, and carefully adjusted it to an unprecedented 0.00013% ;
Built-in high-performance power filtering system, so that it can achieve the best performance using only one USB interface for power supply !
Anodized CNC aluminum alloy housing ;
Japan Electronics Association Hi-Res Audio certification ;
Full-featured remote control
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Professional Reviews 87/100
Nicely Roasted
Sound Quality
91/100
Build Quality
75/100
Features Connectivity
82/100
Value for Money
91/100
The C100 brings transparent neutrality to a palm-sized DAC, pairing a silent noise floor with lively clarity, controlled bass and smooth-crisp AK treble. Prime Audio Reviews also highlights its expressive midrange, spacious separation and unusually capable feature set, including MQA, DSD512 and preamp-level control. It is a compelling, value-led source for an external amp.
What Reviewers Are Saying
Pros
Clean, neutral and lively sound with a notably quiet noise floor when paired with a capable amplifier.
Expressive, detailed midrange, controlled bass and smooth yet crisp treble deliver an engaging balanced presentation.
Strong budget feature set: USB, optical, coaxial and Bluetooth inputs, MQA, DSD512, and adjustable preamp output.
&
Cons
Bluetooth is limited to SBC and AAC, so it is less suited to listeners seeking higher-quality wireless codec support.
No built-in headphone amplifier; it requires a separate headphone or power amplifier.
SOUND QUALITY PERFORMANCE 91/100
The C100 is described as transparent, neutral, clean and lively, with a smooth but crisp treble balance. It also earns praise for its quiet presentation, expressive midrange, controlled bass, separation and spacious imaging.
Tonal Balance and Musicality
91/100
Prime Audio Reviews calls the C100's signature neutral and says SMSL has again nailed a transparent, neutral presentation. The midrange is described as expressive and natural, while the treble is crisp yet smooth and easy to listen to.
Resolution and Detail
90/100
The reviewer found a detailed, clear and somewhat forward midrange, alongside controlled bass with good extension. Compared with the C200, the C100 was said to have slightly better instrument separation and detail retrieval, though the difference was subtle.
Digital Performance
92/100
The reviewer praises a clean signal and a silent noise floor when the DAC is paired with a good amplifier. Its presentation is described as crisp and lively, and even its SBC/AAC Bluetooth playback was considered surprisingly good for casual streaming.
Assessments of Build Quality, Usability, and Overall Propositions.
Build Quality
75/100
The review notes that the C100 is USB-powered and does not require an external power supply. Reviewers say little about chassis construction, internal component quality, or long-term durability.
Features Connectivity
82/100
The C100 provides USB, optical, coaxial and Bluetooth inputs, plus adjustable output for preamp use via the remote. It supports PCM up to 32-bit/768kHz, DSD512 and MQA, although Bluetooth is limited to SBC and AAC rather than higher-quality codecs.
Value for Money
91/100
At roughly $119, Prime Audio Reviews calls the C100 a really good-value small DAC. The reviewer particularly highlights the unusual inclusion of MQA support at this budget price, alongside strong core sound quality and broad wired format support.
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Authorized dealers for s.m.s.l C100
- Addicted to Audio — online and in-store — Epping, Victoria, Australia (website)
- Apos Audio — online and in-store — Oakland, California, United States (website)
- Audio 46 — online and in-store — New York, New York, United States (website)
- Audio Hum — in-store — Norte Sierra, Andalucía, Spain (website)
- Audio Magic - EU — online and in-store — Wola, Województwo mazowieckie, Poland (website)
- AUDIOPHONICS — in-store — Bordeaux, Nouvelle-Aquitaine, France (website)
- Bloom Audio — online and in-store — Gibbsboro, New Jersey, United States (website)
- Elise Audio — online and in-store — Paddington, England, United Kingdom (website)
- Headphone Zone — online and in-store — Laxmi Industrial Estate, Maharashtra, India (website)
- Hifi Passion — in-store — Neustadt, Bremen, Germany (website)
and 4 more verified dealers