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The problem is overall vastness and width. The SMSL M400 features a flagship-level DAC chip It has an ultra-low distortion rating of 0.000058%(-124dB), a high dynamic range, and signal to noise ratio of 131dB. The inclusion of something like glass on the top is pretty cool and gives style points. The SMSL M400 is a desktop DAC featuring an AKM AK4499EQ chipset, LDAC Bluetooth, MQA, and a fully balanced analog output. Many of you have asked for a comparison between the TOPPING D90 vs SMSL M400 DACs, so here it is! With that said, the M400 requires a fair bit of boosting on the low end to get it to sound bassy. Where the 02 is extremely harsh sometimes, that same track will sound much smoother and softer in dynamic kick potential on the M400. Both offer a similar tendency in the overall stage forward depth and potential layering. If anything, the Burson is noticeably warmer and has a slower roll-off damned near everywhere. This DAC is intimately setup, at least, in terms of physical location and presentation. And when people are comparing apples with apples (or DACs with DACs), the additional $100 one would charge will go against sales. This is a comparison chart of technical specs, customer reviews, and well known influencers weighing in on the TOPPING D90 vs SMSL M400. It’s been about a week when S.M.S.L released their mid-fi level desktop DAC the SMSL M200, they have now released their latest flagship model DAC the SMSL M400. This M400 is pure DAC only. Thank you. Beyond that, MQA and native DSD512 is supported with up to PCM 32bit 768kHz compatible also. Top Tier. To read more about SMSL reviews on Headfonics click here. I consider the treble noticeably more reserved in quantity than most “neutral” DAC’s out there. However, it is an extremely well-formed and realistic feeling with the right amp behind it. I want a bit of gas in my tank when I first buy a car, and not to be forced to have an empty one upon purchase. Side by side with the classic Objective2 DAC, you can immediately feel a glazed slickness fall upon every single thing you listen through the M400. Your email address will not be published. If manufacturers were to include decent cables with their product, it would raise the cost of the product. The M400 uses the AKM’s new flagship AK4499 DAC chip and it sounds amazing. It is not common, but other products lately have been designing their products like this. Well, dear God…there must be a God to allow for this type of synergy. In my testing, I found that I preferred the USB connection over anything else. EQ, that standard dialing often found in some sources, just does not cut it anymore. I am a bit sad (not really) because it comes with a remote control that makes sure I do not get to touch the M400 often to feel the excellent build offered. Beyond that, the DAC in the Burson sounds remarkably similar in quality to the M400, so there is no reason to pair these together. I would not call it hyper-engaging. The M400 deserves something a little better than the Little Dot, and you can hear the fidelity difference swapping the Little Dot to the Feliks, while the M400 is still active and sourcing your music. You will need to connect the M400 to an amplifier for your speakers or headphones via your pick of its output types. We hope this is helpful for you as you make your purchasing decision! This is a great starter build if you cannot go bigger with the Feliks amp or something in excess of the price of the M400 at roughly $800. We can call that a “polite” sound. I suppose if you are buying an $800+ DAC or Amp, you probably have your own cables anyway. The Burson is noticeably warmer and larger, so opting to drop the M400 in there will reduce the potential imaging prowess portrayed at the end of the chain in your headphone or speakers. I think it was purposely set up that way to retain a soft and elegant sound. If you want a clinical and accurate sounding DAC, this is it. Typically, you do not hear that in DAC’s unless they are a few thousand dollars in cost and beyond. I think this one pairs better with my Dan Clark Aeon2 more than anything else. The Smsl M400 is a desktop DAC featuring an AKM AK4499EQ chipset, LDAC Bluetooth, MQA, and a fully balanced analog output. Otherwise, you have just sullied them entirely. Same features, measures better, and a couple hundred dollars cheaper. I have not pushed the TH909 yet with a really clinical DAC, as I prefer the warmth it can achieve with the Burson line. We put people on the Moon in the ’60s. But no doubt really, the Conductor 3 shells out a more widened approach to the sound. Slide here to add your score on the gear! Looking to upgrade my DAC from SMSL SU-8 V2 to one mentioned in the title, but I cannot decide which one to get. I am combining these two sections because this DAC is so pure, that both the bottom end and the midrange reflect the traits of the other frequency band…neigh perfectly. Please follow the link we've just sent you to activate the subscription. Just thought it was fun. I just prefer my near thousand-dollar purchase to come with some interconnects, but if so, many others disagree with that sentiment, so be it. Best term I can hear that in DAC ’ s without them being ungodly expensive can decode PCM up 32-Bit/768kHz... I defend to the death, which is one hell of a bubble! Is a total bust and they do not even bother right now sub $ 1000 ’ 60s sent to. From Airist Audio, or read other reviews that also confirm this how SMSL! Other without serious EQ and DSP usage slower roll-off damned near everywhere 50s... 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