85%
s.m.s.l DO100 Pro
HiFi Balanced DAC ES9039Q2M*2
Supports MQA decoding and MQA-CD;
2 pieces of ESS new generation high-end DAC chip ES9039Q2M;
Adapts the latest Bluetooth chip of Qualcomm, supports LDAC 24bit/96kHz, APTX-HD, SBC and AAC;
Utilizes 6 high-end dual op-amps OPA1612 and numerous audio-grade components;
The brand-new third-generation XMOS XU-316, supports up to PCM 32bit/768kHz and DSD512;
The audio clock processing circuit helps reduce clock jitter greatly;
There are two modes to choose from: USB 1.1 and USB 2.0;
Input ports (except Bluetooth) support MQA and DSD, coaxial and optical support DoP64;
Built-in self-developed low-noise switching power supply and multiple analog circuits low-noise power supply;
High-quality gold-plated input and output connectors;
Japan Audio Association (JAS)Hi-Res certification;
Equipped with a full-featured remote control.
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Professional Reviews 85/100
Nicely Roasted
Sound Quality
85/100
Build Quality
84/100
Features Connectivity
86/100
Value for Money
85/100
The s.m.s.l DO100 Pro delivers a clean, balanced presentation with solid detail, controlled treble and convincing separation, while its exceptionally broad connectivity makes it a compact system hub. Reviews By WaveTheory highlights its HDMI ARC, Bluetooth, balanced outputs, remote and variable preamp capability—an impressively versatile package for desktop and TV audio.
What Reviewers Are Saying
Pros
Clean, clear and largely neutral sound with solid detail retrieval, separation and layering for the price.
Outstanding connectivity includes HDMI ARC, Bluetooth 5.1, USB-C, optical, coaxial, balanced outputs and variable preamp operation.
Large dimmable display, remote control and compact, decently made chassis improve everyday usability.
&
Cons
Direct USB performance is competent but somewhat soft and less effective at rejecting source noise than stronger rivals.
Soundstage scale, holographic imaging and dynamic impact are solid rather than standout.
Single-ended output is not the strongest choice for a primary stereo stack compared with its balanced operation.
SOUND QUALITY PERFORMANCE 85/100
The DO100 Pro is described as a fine, very good-sounding DAC with solid spatial separation and respectable resolution for its price. Its presentation is not especially holographic or dynamically forceful, and the USB input is competent rather than a standout.
Tonal Balance and Musicality
86/100
The reviewer calls it a fine and very good-sounding unit, noting that it fills a useful place in the market. It avoids the pronounced upper-frequency glare sometimes associated with affordable ESS-based DACs, though a comparison with the Modi SE found the latter more spatially involving.
Resolution and Detail
85/100
Detail retrieval is described as solid for the price, with room reverberation and the texture of bow-on-string playing resolved clearly. Imaging, separation, and layering are also said to be solid, although the soundstage itself is characterized as average in scale rather than expansive.
Digital Performance
83/100
The direct XMOS USB implementation is described as decent and free from conspicuous digital glare. However, the reviewer considers its handling of source and system noise merely okay, and finds it less refined through USB than the Modi SE.
Assessments of Build Quality, Usability, and Overall Propositions.
Build Quality
84/100
The compact chassis is described as decently well made. Review coverage also highlights the large dimmable display and multifunction volume control, but says little about internal construction, power-supply design, or long-term durability.
Features Connectivity
86/100
This is an unusually versatile compact DAC, with USB-C, optical, coaxial, Bluetooth 5.1, and HDMI ARC connectivity, plus balanced operation and variable output for preamp use. It supports PCM to 32-bit/768 kHz, DSD512, and MQA decoding, and includes a display and remote control.
Value for Money
85/100
At around $220, the DO100 Pro combines extensive format support, HDMI ARC, Bluetooth, remote operation, and preamp capability in a compact package. The review presents it as a solid option at its asking price, while also making clear that modestly higher-performing USB sound is available elsewhere.
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Authorized dealers for s.m.s.l DO100 Pro
- 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