







S.M.S.L - D300
Desktop Bluetooth DAC
Unfortunately, even if we desire to, we won't be able to resurrect this product. The Museum is where we pay our respects to end-of-life, old, archived, but not forgotten products. This page was made with a lot of love and will live on for posterity. What to say, we're sentimental people. 😔
While this product is gone forever, here are others we recommend
Why S.M.S.L is Special
Designed in China
Established & Reputed
Trust us, our reputation speaks for itself 🏆!
I believe that when a brand has decades of proven excellence, you can invest with confidence knowing your purchase is backed by years of audio engineering expertise. These products come from manufacturers with extensive histories of innovation and unwavering commitment to sonic excellence. Think of them like luxury watch brands - their reputation has been earned through decades of consistent quality and innovation.
With their extensive history of innovation and countless satisfied customers worldwide, you can be confident your investment is backed by proven audio engineering expertise and industry leadership 📈.
When you see "🎖️ Established & Reputed" products, expect time-tested excellence from manufacturers who've consistently demonstrated mastery in audio engineering for generations.
Specialist
A masterpiece from experts who know audio inside and out 🔧!
I tend to describe specialist manufacturers as "audio artisans" who focus exclusively on perfecting specific categories of equipment. These products are meticulously crafted by dedicated experts who possess deep knowledge of sound reproduction, ensuring every technical aspect is refined to perfection. Think of them like master craftsmen who spend their entire careers perfecting one specific skill - their focused expertise shows in every detail.
These dedicated experts bring years of specialised knowledge to the design process, resulting in products that consistently achieve exceptional performance standards through focused engineering excellence 🎯.
When you see "🌟 Specialist" products, expect focused expertise from manufacturers who dedicate their entire efforts to perfecting specific audio equipment categories.
Born in 2009
Why we love this DAC/Amp
Premium Economy
Sensible spending meets sophisticated quality in perfect harmony 💫.
I tend to describe premium economy products as finding that sweet spot where exceptional value meets refined performance. Think of it like business class comfort at economy prices - you're getting significantly more than what you paid for. These headphones deliver a refined listening experience that rivals more expensive alternatives, making them an intelligent choice for discerning listeners who appreciate both value and excellence.
This thoughtfully curated selection demonstrates our commitment to bringing you outstanding sound quality and robust construction without requiring a significant financial investment. Each product has been meticulously evaluated to ensure it delivers performance characteristics typically associated with higher price brackets.
When you see "💎 Premium Economy" products, expect refined audio experiences that bridge the gap between entry-level and high-end offerings, delivering impressive clarity and features at accessible price points.
Serious Audiophiles Only
For those who have ventured deep into high-fidelity audio 🎯, the pursuit of sonic excellence becomes an endless journey of discovery and refinement. I believe that serious audiophiles demand equipment that can satisfy the most exacting standards and deliver performance that pushes boundaries. These products represent the pinnacle of acoustic engineering, incorporating advanced technologies and meticulous craftsmanship that enable them to reproduce music with utmost fidelity.
Each product has undergone rigorous evaluation to ensure it delivers exceptional performance that discerning listeners demand, from precise frequency response to impeccable detail retrieval and sophisticated sound staging. These devices incorporate premium components and engineering excellence that justify their position at the apex of audio performance.
When you encounter "🦈 Serious Audiophiles Only" products, expect uncompromising performance that satisfies the most demanding requirements and elevates critical listening to new heights.
Audiophile Community Favourite
When I see a product that keeps coming up in forums, Reddit threads, and community meet-ups, I know it’s earned its place. "Audiophile Community Favourite" is our way of spotlighting the gear that real listeners — not just reviewers — swear by. 🦋
These are products that enjoy a sort of cult following for all the right reasons: consistently great tuning, build, and value. They're the kind of recommendations you'd get from a friend deep in the hobby. If you're the type who likes going with a proven crowd-pleaser, these picks are beloved by thousands of ears.
When you see '🦋 Audiophile Community Favourite' products, expect reliable recommendations backed by passionate users, often refined over years of trust and love from the community.
Incredibly Popular
Some things deserve all the attention ⭐!
I've found that when something becomes incredibly popular in the audio world, it's usually for very good reasons. This exceptional audio gear has earned widespread popularity by consistently delivering outstanding performance that resonates with listeners across diverse preferences and experiences. Think of it like that blockbuster movie that everyone loves - sometimes, universal appeal indicates genuine quality rather than just marketing hype.
The widespread acclaim isn't just about trend or marketing - it's a testament to genuine quality and performance that has been consistently demonstrated through real-world usage. This popularity has been earned through merit, delivering reliable satisfaction to countless users 📈.
When you encounter "🥇 Incredibly Popular" products, expect proven excellence validated by the collective experience of satisfied users who've made these their go-to choice.
Our Team's Favourite
Cause after all, we are audiophiles first 🎧!
In my experience, when our entire team gets excited about something, you know it's genuinely exceptional. This audio gear has captured the hearts and minds of our seasoned experts, distinguishing itself as a standout favourite among people who test hundreds of products every year. Think of it like getting a unanimous recommendation from a panel of audio critics - when everyone agrees, you pay attention.
These selections have not only met but exceeded our rigorous standards, earning enthusiastic endorsement from our audio specialists who've tested everything from budget options to flagship models. When you choose these products, you're selecting gear that has been thoroughly vetted and passionately embraced by genuine experts 🏆.
When you choose "💙 Our Team's Favourite" products, expect expertly vetted excellence backed by genuine enthusiasm from people who live and breathe audio every day.
Use Wirelessly with Bluetooth
I tend to describe Bluetooth audio as wireless freedom with fewer strings attached — literally. When you see Use Wirelessly with Bluetooth, it means you can pair your headphones or IEMs with phones, laptops, or even TVs — all without reaching for a cable 🎶. It’s convenient, clutter-free, and great for everyday listening.
What’s happening behind the scenes is your gear is using Bluetooth codecs like SBC, AAC, LDAC, or aptX to compress and transmit your music wirelessly. Better codecs mean higher quality and lower latency. Of course, there’s a trade-off — Bluetooth won’t match the quality of wired gear, but today’s advancements have made the gap much smaller than before.
When you see '✂️ Use Wirelessly with Bluetooth' products, expect: tangle-free convenience and solid sound quality — great for commuting, workouts, or casual listening.
Connect With Cable
In my experience, there’s still nothing like the dependability of a wired connection when it comes to audio 🎧. I love describing it as the direct flight of music — no delays, no turbulence. When a product says “Connect with Cable,” it means you’re getting the most reliable signal path, with zero wireless compression and minimal interference.
Here’s what’s actually happening: a physical cable transmits uncompressed analog or digital signals directly from your source to your gear. This results in lower latency, no signal drops, and consistently better sound — especially when paired with a good DAC or amp. It’s ideal for critical listening, gaming, and professional use. The trade-off? You’re tethered — but for a lot of audiophiles, that’s a small price to pay for sonic purity.
When you see '🔗 Connect With Cable' products, expect: pure, uninterrupted sound quality that lets your gear perform at its full potential — perfect for focused, high-fidelity listening.
Built like a Tank
Durability concerns? Rest assured 💪.
I tend to describe these products as audio equipment that's built to survive anything you can throw at them. These headphones incorporate high-grade metal components and reinforced design elements that ensure they can handle demanding conditions while maintaining structural integrity. Think of them as the military-grade vehicles of the audio world - over-engineered for reliability and built to last decades, not just years.
The metal construction provides exceptional strength and longevity while contributing to a premium feel that serious audio enthusiasts appreciate. Whether you're a professional who needs reliable daily-use equipment or someone who values long-term investment in audio gear 🏗️.
When you encounter "🪖 Built like a Tank" products, expect unmatched robustness and durability you can count on for years of intensive use.
Why it Sounds Amazing
DAC Chip
I like to say the DAC chip is the heart of any audio device — it’s the part that actually transforms digital files into music you can hear 🎧. Think of it like a chef decoding a recipe to create a delicious meal. The better the DAC chip, the more faithfully it translates your music. And in my experience, a great DAC can completely change how your headphones sound.
Now, here’s what’s actually happening: a Digital-to-Analog Converter (DAC) takes digital signals (your MP3s, FLACs, or streams) and converts them into an analog waveform your ears can enjoy. Different DAC chips — like those from ESS, AKM, or Cirrus Logic — offer their own sound signatures, levels of clarity, and noise performance. A good DAC ensures accurate timing, minimal distortion, and exceptional resolution.
When you see '⚙️ DAC Chip' products, expect: clean, detailed audio and better synergy with high-quality headphones — perfect for anyone upgrading from average sound to audiophile quality.
Decodes Upto
When I see "Decodes up to" listed in product specs, I think of it like a music translator that speaks more languages than you’ll ever need. It tells you how far a DAC or audio device can go in handling hi-res formats—think PCM, DSD, or MQA—and at what resolution. 🧠🎶
Technically, this refers to the maximum bit depth and sample rate a DAC can process—like 32-bit/768kHz PCM or DSD512. The higher these numbers, the more detailed and lifelike the audio can potentially sound. But remember, real-world improvements depend on the recording quality and your headphones, not just specs alone.
The SMSL D300 is an excellent budget DAC with a super rare and flagship-grade ROHM chip. You can forget about any harshness, edginess, or high-frequency glare while listening to music on the D300.

About RAGHAV SOMANI
Raghav Somani is the Founder & CEO of Headphone Zone. An avid audiophile and musician since 2008, his choice of headphones include STAX Electrostats, Audeze LCD 3, and for music on the go, the JH Audio Roxanne + Astell&Kern SP1000 is never too far away. On his playlist, you'll find A.R. Rahman, Michael Jackson, and the Eagles.
DESCRIPTION
EQUIPPED WITH ROHM DECODING CHIP AND XMOS USB INTERFACE
The SMSL D300 is a powerful DAC based on the high-end ROHM BD34301EV conversion chip. The team of engineers at SMSL have optimised the D300 to deliver the highest performance from the DAC chip achieving an ultra-low THD+N rating of as low as -116dB. It enables high-resolution signal decoding with ultimate precision and quality. SMSL has paired this flagship DAC chip with XMOS XU208, an 8-core USB processor that enables high-res 32-bit/768kHz PCM and native DSD512 decoding with the device over the USB connection.

STABLE PERFORMANCE WITH ULTRA-LOW JITTER CLOCK SYSTEM
The SMSL D300 has been embedded with an ultra-low jitter clock system that offers stable and artefact free audio. The D300 utilises a brand new CK-03 clock signal processing circuit. This circuit provides an ultra-low jitter for all the inputs including USB, Coaxial, Optical and Bluetooth. This effectively improves the output signal quality from the DAC bringing you close to true & pure sound output. Unlike many DACs, which reserve the best clocking for the USB input, the D300’s CK-03 clock processing circuit ensures ultra-low jitter across all inputs.


HIGH-RESOLUTION BLUETOOTH 5.0 CONNECTIVITY WITH LDAC PLAYBACK
SMSL D300 features the latest Qualcomm Bluetooth Chip that enables Bluetooth 5.0 connectivity for audio signal reception. With its Qualcomm receiver chip and antenna, the D300 can connect to your devices like a smartphone, for convenient remote streaming. The D300 supports all the latest wireless transmission codecs including LDAC, AptX HD, AptX, AAC, and SBC. LDAC transmission allows for high-resolution 24-Bit/96kHz streaming over wireless Bluetooth connection.


MULTIPLE I/O CONNECTIVITY WITH GLASS DISPLAY AND REMOTE CONTROL
The SMSL D300 offers you a full plethora of input-output interfaces including USB, I2S, Coaxial, Bluetooth and Optical for the input signal and RCA & XLR analogue outputs. The output can be chosen as fixed volume (line-out) or variable volume (Pre-amp out) to suit multiple use cases. The D300 uses a gorgeous and durable tempered glass display panel that transmits more light than traditional display panels. You can control the D300 from up to 32 feet away using the included remote control. Adjust the volume, change the input selection or access submenus, all without having to touch the device.


EMBEDDED WITH A SPECIALLY DESIGNED LOW-NOISE POWER SUPPLY
SMSL has designed a discrete component for the D300 that stabilises the power supply for the device. It provides noise-free operation, ensuring each component on the analogue and digital circuits receives sufficient power. It is optimised for better efficiency with lower power consumption. The SMSL D300 benefits from the shielding of its low noise power supply stage. This process allows to efficiently limit the interferences and noise for a pure and precise sound.

SPECS
INPUTS | USB, Optical, Coaxial, Bluetooth |
OUTPUTS | RCA, XLR |
OUTPUT LEVEL | XLR: 4.0Vrms (Vol fixed), 4.5Vrms (Vol variable) RCA: 2.0Vrms (Vol fixed), 2.3Vrms (Vol variable) |
THD+N | ‰Û¬0.00015% (-116dB) |
DYNAMIC RANGE | XLR: 127dB RCA: 125dB |
SNR | XLR: 127dB RCA: 124dB |
OUTPUT IMPEDANCE | XLR: 200Ω RCA: 100Ω |
USB TRANSMISSION | Asynchronous |
USB COMPATIBILITY | Windows 7, 8, 8.1, 10, 11, Mac OSX, Linux |
BIT DEPTH | USB: 32bit Optical/Coaxial: 24bit |
SAMPLING RATE | USB/ I2S: PCM 768kHz, DSD 22.5792MHz Optical/coaxial: PCM 192kHz, DSD64 (DoP) |
BLUETOOTH VERSION | 5.0 |
SUPPORTED BLUETOOTH CODECS | SBC, AAC, aptX, aptX HD, LDAC |
POWER CONSUMPTION | 5W |
STANDBY POWER | <0.5W |
SIZE | 8.1 x 7.2 x 1.6‰Û (208 x 185 x 41mm) |
WEIGHT | 2.31lbs (1.05kg) |
BOX CONTENTS | 1. S.M.S.L D300 |
2. AC Cord | |
3. Bluetooth Antenna | |
4. Remote Control | |
5. User Manual |
![]() Desktop Bluetooth DAC
|
EQUIPPED WITH ROHM DECODING CHIP AND XMOS USB INTERFACE
The SMSL D300 is a powerful DAC based on the high-end ROHM BD34301EV conversion chip. The team of engineers at SMSL have optimised the D300 to deliver the highest performance from the DAC chip achieving an ultra-low THD+N rating of as low as -116dB. It enables high-resolution signal decoding with ultimate precision and quality. SMSL has paired this flagship DAC chip with XMOS XU208, an 8-core USB processor that enables high-res 32-bit/768kHz PCM and native DSD512 decoding with the device over the USB connection.

STABLE PERFORMANCE WITH ULTRA-LOW JITTER CLOCK SYSTEM
The SMSL D300 has been embedded with an ultra-low jitter clock system that offers stable and artefact free audio. The D300 utilises a brand new CK-03 clock signal processing circuit. This circuit provides an ultra-low jitter for all the inputs including USB, Coaxial, Optical and Bluetooth. This effectively improves the output signal quality from the DAC bringing you close to true & pure sound output. Unlike many DACs, which reserve the best clocking for the USB input, the D300’s CK-03 clock processing circuit ensures ultra-low jitter across all inputs.


HIGH-RESOLUTION BLUETOOTH 5.0 CONNECTIVITY WITH LDAC PLAYBACK
SMSL D300 features the latest Qualcomm Bluetooth Chip that enables Bluetooth 5.0 connectivity for audio signal reception. With its Qualcomm receiver chip and antenna, the D300 can connect to your devices like a smartphone, for convenient remote streaming. The D300 supports all the latest wireless transmission codecs including LDAC, AptX HD, AptX, AAC, and SBC. LDAC transmission allows for high-resolution 24-Bit/96kHz streaming over wireless Bluetooth connection.


MULTIPLE I/O CONNECTIVITY WITH GLASS DISPLAY AND REMOTE CONTROL
The SMSL D300 offers you a full plethora of input-output interfaces including USB, I2S, Coaxial, Bluetooth and Optical for the input signal and RCA & XLR analogue outputs. The output can be chosen as fixed volume (line-out) or variable volume (Pre-amp out) to suit multiple use cases. The D300 uses a gorgeous and durable tempered glass display panel that transmits more light than traditional display panels. You can control the D300 from up to 32 feet away using the included remote control. Adjust the volume, change the input selection or access submenus, all without having to touch the device.


EMBEDDED WITH A SPECIALLY DESIGNED LOW-NOISE POWER SUPPLY
SMSL has designed a discrete component for the D300 that stabilises the power supply for the device. It provides noise-free operation, ensuring each component on the analogue and digital circuits receives sufficient power. It is optimised for better efficiency with lower power consumption. The SMSL D300 benefits from the shielding of its low noise power supply stage. This process allows to efficiently limit the interferences and noise for a pure and precise sound.

INPUTS | USB, Optical, Coaxial, Bluetooth |
OUTPUTS | RCA, XLR |
OUTPUT LEVEL | XLR: 4.0Vrms (Vol fixed), 4.5Vrms (Vol variable) RCA: 2.0Vrms (Vol fixed), 2.3Vrms (Vol variable) |
THD+N | ‰Û¬0.00015% (-116dB) |
DYNAMIC RANGE | XLR: 127dB RCA: 125dB |
SNR | XLR: 127dB RCA: 124dB |
OUTPUT IMPEDANCE | XLR: 200Ω RCA: 100Ω |
USB TRANSMISSION | Asynchronous |
USB COMPATIBILITY | Windows 7, 8, 8.1, 10, 11, Mac OSX, Linux |
BIT DEPTH | USB: 32bit Optical/Coaxial: 24bit |
SAMPLING RATE | USB/ I2S: PCM 768kHz, DSD 22.5792MHz Optical/coaxial: PCM 192kHz, DSD64 (DoP) |
BLUETOOTH VERSION | 5.0 |
SUPPORTED BLUETOOTH CODECS | SBC, AAC, aptX, aptX HD, LDAC |
POWER CONSUMPTION | 5W |
STANDBY POWER | <0.5W |
SIZE | 8.1 x 7.2 x 1.6‰Û (208 x 185 x 41mm) |
WEIGHT | 2.31lbs (1.05kg) |
BOX CONTENTS | 1. S.M.S.L D300 |
2. AC Cord | |
3. Bluetooth Antenna | |
4. Remote Control | |
5. User Manual |
![]() Desktop Bluetooth DAC
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Don't sweat it, this
S.M.S.L - D300 comes with a 1 Year warranty
from S.M.S.L that covers manufacturing defects.
All products featured on Headphone Zone are backed by an original manufacturer's warranty.
Read more about S.M.S.L's warranty in India.

"It is refreshing to both see the refined look of SMSL desktop products in this DAC and use of a new option in DAC chip technology. Performance is excellent but shy of state of the art."
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