Added this to the review:
Nevertheless, I’m keeping it. I just got a great combo with this and my Tube-03 together for my tube and Class A needs.
Maybe it’s because I’m treble-sensitive, but I found the “PS3 -> JDS Atom” pairing to be a bit too treble-y for me (too much sibilance). But the SAP-1 with the PS3 makes a great CD player.
SAP-1 is not just good for tubes! 
Is SMSL SAP-1 the best (quality for price) headphone amplifier up to 90 $ ?
I’m buying one for the $42 drop, and have not yet used it. BUT, I will say emphatically, noway is it the best sub-$90 amplifier. Atom, a B-Stock Magni. I just like the form factor, I’m keeping expectations low.
It’s a really smooth amplifier with really laid-back treble. Making everything done with a computer and 100% digital stuff sometimes sound like it has been recorded and mastered on analog tapes. Perfect to pair with a tube buffer, but otherwise, is it “the truth” ? I honestly don’t know.
I also got a JDS Atom amp, and it sounds digital and shrill compared to this (I still have, and love, my JDS Atom amp – paired with my recording interface with laid-back treble – pairing is everything).
If you want inoffensive treble, but “realistic” sound, the Liquid Spark is often recommended here. 100$. Fun fact: They “measure” exactly the same. i.e.: +/- 0dB @ 0hz to 20 000hz… but a lot of people who tried the Atom and the Spark said the spark sounded smoother – so measurements aren’t everything, heh.
Adding to my sAp-1 review.
Oh well. Zeos received one! Review soon?
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Can y’all stop reminding me this thing exists?
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Try this amp. You will need to replace the power supply because it comes with a shitty USB based cable that’s noisy as hell. Sounds decent once you do that.
Damn I think its out of stock. It was only $30 when I bought it.
Class A and USB Powered? 
No thanks, lol.
Class A needs power to actually be Class A. At least the sAp-1 plugs into the wall.
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Yeah the USD doesn’t work but once you plug it into the wall it does. I guess it might be a little too DIY for some.
Yeah it’s just weird that they don’t even include a power supply. I also tend to trust SMSL more than Douk Audio, which is known for their useful but sometimes too cheap stuff. 
Looks interesting, not sure how much I would trust TO-92 packages (the transistors in the output stage) to handle higher-ish power.
The sAp-1 is interesting to me because I tried (and failed) to DIY an amplifier around the same chip it uses (Ti TPA6120A2). So I could take a look inside to see where I went wrong.
Dive in, let us know what you think. It is my toilet/bath amp (welcome to my world) and it is appropriate to to 58x. Form factor and build is awesome. I think I paid $42? Silly.
Am going to wait for one to be available for cheap in the EU.
Zeos finally reviewed it. Didn’t say much except it was more powerful than what it said it was. No comparisons because he said he had nothing to compare it to at 50$ (he got it for 50$). Also said it is not class A… but… it’s kinda like it.
TL,DW: if you want “crispness” get the JDS Atom, if you want smoothness, get this.
The sAp-1 (like the RNHP, L30, A90, and many more) is based on the Texas Instruments TPA6120A2
From the spec sheet:
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Really? Wow, I didn’t realize the Topping was using this TI chip as well. I thought they had some proprietary in-house design (“Nested Feedback Composite Amplifier”), but I just went and looked at the teardown again and sure enough, TPA6120A2 on the Topping amps. I should know better than to take marketing buzzwords at face value… I really should know better… I’ll never look at my L30 the same again, it’s just the cheep trailer trash cousin to my RNHP (Topping L30 go round the outside 
)
This is a good reminder that amps (and DACs) are much more than the sum of their parts. But this does raise an interesting question, what are the most common chipsets used in headphone amplifiers? Clearly the TI TPA6120A2 is popular. I’m sure there’s only a handful of IC solutions in use, as their design and manufacturing is very specialized and expensive.
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NE5532 is a very common Op-Amp in audio applications. Can find that in anything from cheap headphone amps to thousand dollar mixing desks.
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