89%
s.m.s.l DO300
MQA&MQA-CD Audio DAC
Support MQA decoding and MQA-CD;
New 3rd generation XMOS XU-316, PCM support up to 32bit/768kHz, DSD support to DSD512;
The new generation flagship DAC chip ES9039MSPRO of USA ESS has built-in MQA hard decoding;
Designed with an eight-channel parallel circuit, the distortion is as low as a staggering 0.00005% (-125dB) and more stable.
Using 11 high-end dual op amps and a large number of audiophile components;
Adopt 2nd PLL to eliminate JITTER during SPDIF transmission;
The new self-developed CK-03 clock processing circuit greatly reduces clock jitter;
Support DOP independent display function, accurately determine the current decoding format;
USB, optical fiber, coaxial , AES, I2S support DSD transmission, coaxial and optical fiber support DOP64;
Use tempered glass to fully fit the color IPS display;
Built-in low-noise power processing, while improving power efficiency, lower power consumption;
Combined with multiple low-noise regulated power supplies, it provides a stable, reliable, efficient, and low-noise power supply system.
Qualcomm high-end Bluetooth chip, support LDAC (24bit/96kHz), APTX/HD, SBC, AAC;
High quality all-aluminum alloy shell, support high quality gold plated input and output connection terminals;
Japan Audio Association (JAS) Hi-Res certification;
Equipped with remote control and full-featured remote control.
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Professional Reviews 89/100
Nicely Roasted
Sound Quality
90/100
Build Quality
86/100
Features Connectivity
89/100
Value for Money
88/100
The s.m.s.l DO300 combines a silent, black-background presentation with smooth treble control, clean detail and convincingly layered imaging. Reviews By WaveTheory found its lightly warm voicing refreshingly non-clinical, while Audiophile Heaven praised its stronger resolution, impact and holographic separation over the DO200. Extensive digital connectivity and near-parity between XLR and RCA outputs make it a versatile modern DAC.
What Reviewers Are Saying
Pros
Smooth, lightly warm treble balance stays controlled and avoids harshness while retaining air and extension.
Very clean, quiet digital performance with an almost inaudible noise floor.
Broad connectivity includes USB, optical, coaxial, I2S, AES/EBU, LDAC Bluetooth, and both XLR and RCA outputs.
Improved resolution, impact, layering and holographic imaging versus the earlier DO200.
&
Cons
Detail retrieval, soundstage scale and macro-dynamic impact are competent for the price rather than exceptional.
The relaxed treble can soften material that should sound sharp or sibilant, which may not suit listeners seeking an energetic presentation.
No headphone output is included.
SOUND QUALITY PERFORMANCE 90/100
The DO300 is described as clean, smooth and slightly warm rather than aggressively analytical, with strong measured performance underpinning an almost inaudible noise floor. Its resolution, imaging and dynamics are clearly capable for the price, though one reviewer stops short of calling its detail or soundstage exceptional.
Tonal Balance and Musicality
89/100
Reviews By WaveTheory hears a gently warm balance, good air, and a top end that remains controlled even on material prone to sharpness or sibilance. Audiophile Heaven calls the presentation more even and rounded than the earlier DO200, with a midrange that is more musical and fluid.
Resolution and Detail
88/100
Audiophile Heaven reports a significant step up in resolution, clarity, separation and layering over the DO200. Reviews By WaveTheory is more measured, finding respectable detail retrieval and bass texturing for the price rather than world-beating resolution.
Digital Performance
93/100
Reviews By WaveTheory cites vanishingly low distortion, SINAD above 120 dB, and an almost black-void background with no audible noise floor. Audiophile Heaven likewise calls it super clean and silent, supporting a notably refined and artifact-free digital presentation.
Assessments of Build Quality, Usability, and Overall Propositions.
Build Quality
86/100
Reviews By WaveTheory describes the DO300 as a well-built, solid unit with clean lines. The supplied reviews offer little further detail on internal construction, power supply design, or long-term durability.
Features Connectivity
89/100
The DO300 offers unusually broad connectivity for a compact DAC: USB, optical, coaxial, I2S, Bluetooth and AES/EBU inputs, plus both balanced XLR and RCA outputs. Reviewers also note high-resolution and DSD support, MQA decoding, LDAC Bluetooth reception, and the ability to connect as many as six digital sources.
Value for Money
88/100
At roughly $549, Reviews By WaveTheory considers the balance of sound, features and build appropriate to the market and calls it pretty good value. Audiophile Heaven says the modest increase over the DO200 brings a significant improvement in resolution, clarity and detail.
Reviews
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Verified Dealers
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Authorized dealers for s.m.s.l DO300
- 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