This is the official thread for the SMSL M400
This thread is for discussion and reviews.
- USB, Coax, I2S-H, Optical, and Bluetooth in, XLR & RCA out
- BT up to aptx hd, AK4499, MQA
- Remote
Hifiguides Amazon LinkWhy is there next to nothing mentioned about this DAC on this forum?
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Don’t everyone chime in all at one time now…
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Has anyone else actually purchased this thing? I am curious. The price tag definitely drove me away.
Just got mine - 2 days ago. The decision was not made lighltey: few trips to different stores, side by side comparisons (in an audio store - so maybe not so optimal coditions- but still).
I was choosing between
Gustard A22
Gustard A18
Gustard X16
Topping D90
SMSL SU9 (hard to find in Poland - not offere in official distribution)
SMSL M200
SMSL VMV D1
To say the least the only one that I liked as much was the D1. But I was going for a AKM signature sound, that is not so harsh as ESS. D90 was harsh in the treble, Gustard A18 was a clone of it. A22 sounded nice, but my god it’s a behemoth and bo BT. Su9 and x16 = saber glare.
Also I got an second hand unit with 150h or so of usage, at a great price.
As for now Im completley satisfied , aldough I have some problems with BT with my Cain N6II, but need to do an firmware update for both.
Will write some imprresions after a week or so 
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Thanks for sharing. Glad to hear it’s working out for you. I had a feeling it was going to be a very good sounding piece. As mentioned in other threads, I am running both the SU-8 and M200 DACs and I enjoy both of them very much. And while I don’t doubt that the M400 would perform extremely well, I am not sure the performance increase over what I have now would warrant the price tag. That and I dislike that it has MQA and I really dislike paying for a feature I will never use. That said, if I could happen across a gently used one at the right price I would pull the trigger for sure.
SMSL M200, was a very small upgrade over my Questyle CMA400i. The implementation of the ak4490 is just great. Did not listen to the SU-8 so don’t exatly have a measuring point. Nevertheless M400 is a big upgrade in not only sound but functionality. Low frequencies reach far lower than my CMA, there is ridicilous crosschannel accutarcy, imaging, and separation are also far bigger. There is also an improvment in mid range and highs, lot more detail withouth harshness.
As for is it is a reasonable and worth upgrade. From my staind point Neutral as hell CMA to the M400 is a night and day. And it was worth it I would not pay full price for it (now that it is inflated by the AKM shortage) but the price that I got it from - yep it was worth it. Of course it’s not 100% price up = 100% performance, diminishing reaturns are here as usual. But my god with Topping A90 this sounds ridicolous.
On top of the sound upgrade - there is also some functionality that the CMA did not have as BT,remote.
And the I2S port was something that I needed to work with few DACS and ability to switch trough them.
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