---
product_id: 676940226
title: "S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db"
brand: "s.m.s.l"
price: "1314.13 DT"
currency: TND
in_stock: true
reviews_count: 5
category: "S.M.S.L"
url: https://www.desertcart.tn/products/676940226-s-m-s-l-smsl-m300se-updated-version-chip-2
store_origin: TN
region: Tunisia
---

# Dual CS43131 DAC chips Bluetooth 5.0 with external antenna PCM 32bit/768kHz & DSD256 support S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db

**Brand:** s.m.s.l
**Price:** 1314.13 DT
**Availability:** ✅ In Stock

## Summary

> 🎶 Elevate your audio game with precision and style — don’t just listen, experience!

## Quick Answers

- **What is this?** S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db by s.m.s.l
- **How much does it cost?** 1314.13 DT with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.tn](https://www.desertcart.tn/products/676940226-s-m-s-l-smsl-m300se-updated-version-chip-2)

## Best For

- s.m.s.l enthusiasts

## Why This Product

- Trusted s.m.s.l brand quality
- Free international shipping included
- Worldwide delivery with tracking
- 15-day hassle-free returns

## Key Features

- • **Seamless connectivity:** Bluetooth 5.0 with external antenna ensures stable wireless audio transmission over longer distances.
- • **User-centric controls:** 1.29” OLED display plus fully functional remote control for effortless operation and customization.
- • **Premium build & design:** Tempered glass panels and CNC-machined aluminum alloy housing deliver durability with a sleek, high-end aesthetic.
- • **Next-gen decoding power:** XMOS XU-316 3rd gen chip supports MQA, PCM up to 768kHz, and DSD256 for studio-quality playback.
- • **Audiophile-grade clarity:** Experience ultra-low distortion at 0.00013% (-117dB) for pristine sound.

## Overview

The S.M.S.L M300SE is a cutting-edge headphone amplifier and DAC featuring dual CS43131 chips, ultra-low distortion, and support for high-resolution PCM and DSD formats. It combines advanced XMOS decoding technology with Bluetooth 5.0 wireless input and a premium aluminum and tempered glass chassis. Designed for discerning audiophiles and professionals, it offers balanced outputs, a crisp OLED display, and remote control, delivering studio-quality sound with a sleek, durable design.

## Description

Built on two latest CS43131 audio decoding chips, combined with carefully designed circuits, its performance reaches an unprecedented distortion level of 0.00013% (-117dB) ! The new XMOS XU-316 3rd generation with PCM support up to 32bit/768kHz and DSD support up to DSD256; USB supports MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance. The Clock system uses an independent ultra-low clock crystal oscillator and ultra-low phase noise as an audio clock. The built-in high-efficiency power chip provides enough power for the decoder and uses various sets of low-noise LDO power supply. Use a large number of audio fever grade resistors and capacitors. Use a 1.29 OLED display. Fully balanced design with truly balanced performance. Equipped with symmetrical 6.35mm and 4.4mm headphone outputs. The new exterior design series combined with tempered glass panels combines high-end feel and durability! All aluminum alloy CNC precision machining machinery housings effectively reduce the Equipped with a fully functional remote control and front function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask questions and we will give you the most satisfactory answer

Review: This DAC is probably the best you can buy for price/quality. Many reviews state this rivals the quality of units that are 3x and 4x the price of this and I agree. Of course this comes with some cut corners. If you plan on driving your high end headphones with this, get something else. It struggles with my DT770 Pro 80-Ohm so I have these connected to a different dac (which I actually prefer because it's super easy to switch output in Windows than to use remote on this dac - it takes forever in comparison). For those who want quality Bluetooth connection this isn't for you either. Although it does support high bitrate SBC, SBC is the ONLY codec this supports. Quality isn't bad with SBC, but you can get something better that support LDAC, APTx-HD or adaptive instead, especially if paired with higher end speakers. I view this as a top notch DAC for PC and that's it. I don't use Bleutooth or my headphones with this. Just my 2c.
Review: Suena muy bien , lo utilizado con más , iPhone e iPad y funciona y se escucha muy bien , muy buen fav por el precio

## Features

- Built on two latest CS43131 audio decoding chips, combined with carefully designed circuits, its performance reaches an unprecedented distortion level of 0.00013% (-117dB) !
- The new XMOS XU-316 3rd generation with PCM support up to 32bit/768kHz and DSD support up to DSD256; USB supports MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance.
- The Clock system uses an independent ultra-low clock crystal oscillator and ultra-low phase noise as an audio clock. The built-in high-efficiency power chip provides enough power for the decoder and uses various sets of low-noise LDO power supply. Use a large number of audio fever grade resistors and capacitors.
- Use a 1.29 OLED display. Fully balanced design with truly balanced performance. Equipped with symmetrical 6.35mm and 4.4mm headphone outputs. The new exterior design series combined with tempered glass panels combines high-end feel and durability! All aluminum alloy CNC precision machining machinery housings effectively reduce the
- Equipped with a fully functional remote control and front function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask questions and we will give you the most satisfactory answer

## Technical Specifications

| Specification | Value |
|---------------|-------|
| ASIN | B0C4DXTGLB |
| Best Sellers Rank | #137,774 in Electronics ( See Top 100 in Electronics ) #420 in Home Audio Amplifiers |
| Brand Name | S.M.S.L |
| Customer Reviews | 4.4 4.4 out of 5 stars (126) |
| Included Components | Bluetooth antenna, USB Type-C cable, manual, remote control |
| Item Weight | 0.54 Kilograms |
| Manufacturer | S.M.S.L |
| Model | M300SE |
| Number of Channels | 2 |
| Part Number | M300SE |
| Unit Count | 1 Count |

## Product Details

- **Brand:** S.M.S.L
- **Manufacturer:** S.M.S.L
- **Number of Items:** 10
- **Number of channels:** 2
- **Unit count:** 1 Count

## Images

![S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 1](https://m.media-amazon.com/images/I/41OXaJn5fWL.jpg)
![S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 2](https://m.media-amazon.com/images/I/61vkv0lqJsL.jpg)
![S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 3](https://m.media-amazon.com/images/I/71Q-48nnaRL.jpg)
![S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 4](https://m.media-amazon.com/images/I/61NaETov6ML.jpg)
![S.M.S.L SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 5](https://m.media-amazon.com/images/I/61r6tHzMWwL.jpg)

## Questions & Answers

**Q: Can both balanced and SE line outs be used at the same time?**
A: Yes, just set the output to ALL.

**Q: Why are there two listing on this model? It says third generation on this one, does that mean this is the latest version?**
A: Yes, what you are seeing now is the latest version.

## Customer Reviews

### ⭐⭐⭐⭐⭐ Review
*by O***G on 30 October 2023*

This DAC is probably the best you can buy for price/quality. Many reviews state this rivals the quality of units that are 3x and 4x the price of this and I agree. Of course this comes with some cut corners. If you plan on driving your high end headphones with this, get something else. It struggles with my DT770 Pro 80-Ohm so I have these connected to a different dac (which I actually prefer because it's super easy to switch output in Windows than to use remote on this dac - it takes forever in comparison). For those who want quality Bluetooth connection this isn't for you either. Although it does support high bitrate SBC, SBC is the ONLY codec this supports. Quality isn't bad with SBC, but you can get something better that support LDAC, APTx-HD or adaptive instead, especially if paired with higher end speakers. I view this as a top notch DAC for PC and that's it. I don't use Bleutooth or my headphones with this. Just my 2c.

### ⭐⭐⭐⭐⭐ Review
*by D***R on 31 January 2024*

Suena muy bien , lo utilizado con más , iPhone e iPad y funciona y se escucha muy bien , muy buen fav por el precio

### ⭐⭐⭐⭐⭐ Review
*by M***K on 2 January 2024*

Na het kijken en lezen van reviews, de sprong gewaagt en blij dat ik dat gedaan heb. Oudere koptelefoons komen weer tot leven, je hoort details die je eerder niet hoorde en ook koptelefoons die deze unit eigenlijk niet zou kunnen aansturen (bijv. 80 Ohm) Laat deze unit zingen en ook de ruimtelijke plaatsing is geweldig. Kortom: Ben je op zoek naar een budget Amp/ DAC die geweldig presteert voor het bedrag? Go for it

## Frequently Bought Together

- SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB
- Cable Matters 2-Pack Premium XLR to XLR Cables - 6ft, Male to Female Microphone Cable, Oxygen-Free Copper (OFC) Mic Cord, Black

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*Product available on Desertcart Tunisia*
*Store origin: TN*
*Last updated: 2026-05-08*