87%
s.m.s.l DL100
4× CS43131 chip
Using 4 pieces of Cirrus Logic's latest audio decoding chip CS43131 and carefully designed circuits, its performance reaches an unprecedented level of 0.00009 %(-120dB) non-weighting distortion;
Utilizes 3 pieces high-end op-amps OPA1612 and numerous audio-grade components;
The brand-new third-generation XMOS XU-316, supports PCM up to 32bit/768kHz and DSD up to DSD256;
Supports MQA decoding and MQA-CD;
There are two modes to choose from: USB 1.1 and USB 2.0;
The audio clock processing circuit helps reduce clock jitter greatly;
Built-in specially designed low noise switching power supply;
Using a large number of audio-specific audiophile grade resistors and capacitors;
Bluetooth 5.1 digital audio input, external antenna, longer transmission distance;
Equipped with a full-featured remote control and pre mode;
Japan Audio Association (JAS)Hi-Res certification.
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Professional Reviews 87/100
Nicely Roasted
Sound Quality
90/100
Build Quality
78/100
Features Connectivity
86/100
Value for Money
89/100
The DL100 packs a neutral, highly detailed DAC into a remarkably flexible desktop hub, with HDMI ARC, Bluetooth, USB-C, XLR and RCA connections. Prime Audio Reviews admired its excellent conversion performance and expansive connectivity, while Cheap Audio Man highlighted its clean, clear presentation. It is an especially compelling TV-ready DAC for versatile systems.
What Reviewers Are Saying
Pros
Neutral, detailed DAC performance with excellent dynamic range and convincing Bluetooth playback.
Exceptionally broad connectivity for the price, including HDMI ARC, USB-C, optical, coaxial, Bluetooth, balanced XLR and RCA outputs.
Large usable display, remote control and versatile preamp functionality strengthen its all-in-one appeal.
&
Cons
Recessed headphone sockets can prevent some moderately large headphone and IEM plugs from seating fully.
Headphone output may sound thin and sterile, with limited bass weight, punch and richness compared with dedicated alternatives.
SOUND QUALITY PERFORMANCE 90/100
The DL100 is described as a clean, neutral and highly capable DAC, with strong measured performance and abundant detail. Its main sonic reservation concerns the headphone output, which one reviewer found somewhat thin, sterile and short on bass weight rather than richly musical.
Tonal Balance and Musicality
88/100
Prime Audio Reviews calls the tuning neutral and says it sounds amazing when used as a DAC. Cheap Audio Man heard the headphone stage as ultra-clean but thin, with limited bottom-end body, punch and richness; this may suit listeners seeking clarity more than warmth or density.
Resolution and Detail
91/100
Cheap Audio Man explicitly found the DL100 “very detailed,” while Prime Audio Reviews praises its excellent neutral presentation. The available listening comments point to a clear, revealing sound, though there is less evidence that it combines this resolution with the fuller tonal weight some listeners prefer.
Digital Performance
92/100
Prime Audio Reviews reports excellent dynamic-range figures, including 132 dB from the balanced outputs, and describes Bluetooth playback via LDAC or aptX as unreal. Cheap Audio Man also cites exceptionally low distortion at approximately -120 dB, supporting the impression of a technically clean, low-noise conversion stage.
Assessments of Build Quality, Usability, and Overall Propositions.
Build Quality
78/100
The large display is praised as genuinely usable from across the room, and the remote and controls are said to work properly. However, the recessed headphone sockets are a significant ergonomic flaw: one reviewer could not fully insert a moderately large headphone plug.
Features Connectivity
86/100
For a compact DAC/headphone amplifier, the DL100 is unusually comprehensive: USB-C, coaxial, optical, HDMI ARC and Bluetooth inputs join balanced XLR and single-ended RCA outputs. It also offers a display, remote, headphone output, high-resolution PCM and DSD support, MQA decoding, and modern Bluetooth codecs including LDAC and aptX HD.
Value for Money
89/100
At roughly $179-$180, reviewers see the DL100 as an unusually versatile all-in-one option, bringing HDMI ARC, Bluetooth, a headphone amplifier and balanced outputs to the sub-$200 segment. Compared with similarly priced DAC/amp combinations, its connection set is notably broad, although Cheap Audio Man characterizes it as a jack-of-all-trades rather than a specialist and questions the headphone amp’s musical satisfaction.
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Authorized dealers for s.m.s.l DL100
- 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