SMSL DO300 Desktop DAC – A Blogs & Little Things Review

Packed with features in a sleek chassis SMSL isn’t messing around. There’s so much stuff to cover here: XMOS XU-316, MQA, PCM support up to 32-bit/768 kHz, DSD support to DSD512, color IPS display and so much more. The DO300 has more features than I’ve seen on most DACs. Let’s jump into the review!

Pretty much any device with a digital output can be connected to the DO300. It has AES/EBU, HDMI (I2S standard only), Coaxial, Optical, USB, and Bluetooth all available on the back. For this review, I will primarily use USB connected to my PC. After you have the hardware side set up, it’s time to get lost in the software menus as there are so many options. When using PCM there are some filter options here, “Linear Fast” is the default and honestly sounds the best. Not to mention there is also the “PCM Filter Off” to try out which disables oversampling. Not to mention the large array of Sound Color options available to add even more character to your sound.

I should mention you can use the knob on the front of the unit or the included remote to make adjustments. Both work great, but the screen is too small to be seen from the couch. There are so many settings to cover here it would be an article of its own. It’s hard to believe the level this DAC is at for only $549. Let’s move on to how it sounds.

Listening Setup

• Amps – Acrylic B50 and Schiit Rakkr
• Preamp – Fosi Audio Tube-P1
• Speakers – Jamo S 803
• Interconnects – AudioQuest

Sample Music

• The Browning – Fearless Jonny Mcbee Remix
• PVRIS – White Noise
• City of Lions – Here is Love

How much better can a DAC get? Now I’ve heard of much more expensive DACs, they are not hard to find, but are they actually better? The DO300 is simply the best DAC I have had the pleasure to listen to. It’s clean, with zero and I mean ZERO background noise. I found after playing with the settings for nearly an hour it really can make a near-perfect neutral or clear sound. How can this DAC get any better? I am not sure; it just sounds so good.

Inside, it uses the flagship ESS Sabre ES9039MSPRO, which is a 32-bit, 8-channel chip. ESS gives more detail, “The ES9039MPRO & ES9039PRO provide 8 channels of Flagship ultra-low noise digital conversion with a dynamic range (DNR) of +132dB, -122dB THD+N per channel and +140B DNR in mono mode. The ES9027MPRO & ES9027PRO also provide 8 channels of digital conversion with a dynamic range (DNR) of +124dB per channel and -112dB of THD+N.” What does all of this mean? It sounds like nothing, which allows you to hear the music perfectly.

The display on the front is clear and bright, and the fonts can be a little hard to read at times, but it’s nothing to fuss about. My only complaint about the design is there is no power switch on the front, it’s on the back. But the rear switch is large and easy to use, and you can also power it off with the remote. So, it’s a tiny issue at worst. This is honestly one of those pieces of gear that you will probably never see a real reason to upgrade. SMSL nailed it with the DO300, I spent so much time listening, trying to find anything I didn’t like, and the more I listened the more it proved to me it was a perfect 10.

There is nothing to sugarcoat with the DO300, it’s hands down the best DAC I’ve heard to date. I am really enjoying this golden age of desktop audio; it’s becoming more affordable and better than ever before. A DAC this good should cost more than $549 and it’s currently on sale as I write this. SMSL continues to impress with the DO300, and I have no idea how they could top this. It’s well-built, feature-rich, and has every input you could ever wish for, if you’re looking for an end-all DAC, this is it. This is the first piece of audio gear I am giving a 10/10.