s.m.s.l SU-10

Soundnews found the SU-10 playful, energetic, romantic when recordings called for it, and equipped with a "reference midrange" that avoids dryness or thinness. Cheap Audio Man likewise calls it organic and "sublime," while both reviews stress that its detail does not come with the harshness often heard from lower-cost DACs.

Soundnews calls it the most detailed DAC the reviewer had heard before moving to units such as the Gustard X26 Pro, also praising its transparency, layering, holography, and ability to separate musicians in dense recordings. Cheap Audio Man similarly hears "all the details" alongside excellent imaging and soundstage rather than a clinical presentation.

The SU-10 is repeatedly described as exceptionally clean and controlled, with treble detail that does not turn bright or glaring. Soundnews heard crisp leading edges, smooth flow, exemplary transient speed, and a presentation that exposes poor recordings without exaggerating their flaws; MQA playback was also reported to work flawlessly.

Soundnews reports a solid-feeling, fully CNC-machined aluminum chassis and found no fault with the fit, finish, or appearance. Cheap Audio Man also describes the relatively heavy unit as solidly built, while Soundnews notes the substantial internal power-supply implementation.

Connectivity is extensive, including USB-B and USB-C, optical, coaxial, AES, I2S, Bluetooth, RCA, and balanced XLR outputs. It adds fixed or variable output operation, selectable filters, remote control, broad MQA decoding including optical and coaxial sources, and reviewers found Bluetooth connection stability notably strong.

At $899, Soundnews calls the SU-10 "the biggest bargain of the year" and says it is the best thing to happen to the reviewer's stereo and headphone systems at that price, adding that nothing would need changing. Cheap Audio Man finds real value for buyers who need AES, I2S, and dual USB inputs, though he also considers the $900 asking price high.