S.M.S.L - PO100 2024

Digital To Digital Converter

Sale price₹ 3,999
Sold out
GET 18% GST INPUT

One of the reasons headphones and earphones in India are more expensive than overseas is because of the Goods & Services Tax in India.

Don't let the GST input go to waste especially if you can avail an offset.

All products sold on Headphone Zone carry a GST compliant invoice and all products sold include an 18% GST.

Simply enter your GST number at the time of checkout.

Browse EMI Plans

Color: Black
Talk to a Headphone Guru

Club Audiophile

Join Club Audiophile to begin your pursuit of great sound. Earn points and save on every purchase.

READ MORE

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

Value for Money

I've found that the best gear isn’t always the most expensive. Some products punch well above their weight and deliver performance that rivals higher-priced alternatives. That’s what we mean with the "Value for Money" badge. It’s our way of telling you that you’re getting something special without breaking the bank. 🥜


These products are all about maximum returns for minimal investment. You’re not just saving money — you’re gaining an audio experience that exceeds expectations. Whether it’s build quality, tuning, or bundled accessories, these picks overdeliver.


When you see '🥜 Value for Money' products, expect impressive performance at an affordable price, making them a smart pick for budget-conscious buyers or first-time audiophiles.

Ideal for Beginners

Lost in the vast world of audio equipment?


Don't worry, we're here to guide you 🤝! I believe that everyone's audiophile journey should start with something approachable and welcoming. These carefully selected products serve as the perfect entry point into high-quality sound, specifically chosen to help you navigate through sometimes overwhelming technical options. Think of them as your friendly neighbourhood guide who knows exactly where to start without getting lost in complex specifications.


These products strike an ideal balance between quality and accessibility, featuring user-friendly designs and straightforward functionality. They're specifically selected as the perfect starting point for your audiophile journey, offering serious performance without intimidating complexity or premium pricing that might discourage exploration.


When you encounter "🌱 Ideal for Beginners" products, expect approachable excellence - these are your stepping stones into the world of premium audio, designed to grow with your developing appreciation for great sound.

For Audiophiles On-the-Go

In my experience, finding great audio gear that performs well on the move is like discovering a powerful sports car that’s also fuel efficient. Products marked For Audiophiles On-the-Go are designed to deliver remarkable sound quality without weighing you down. Whether you’re commuting, working remotely, or just travelling light, these products offer the perfect balance of portability and performance 🚶‍♂️.


What makes them special? They’re often compact, lightweight, and built with battery-efficient components that don’t compromise on sonic detail. From portable DAC/Amps to foldable headphones and wireless IEMs, this category is for those who demand great sound anytime, anywhere — no bulky setups or power bricks required.


When you see '🛺 For Audiophiles On-the-Go' products, expect: pocket-friendly size, reliable battery life, and premium sound wherever life takes you — ideal for travel, work, or daily use.

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.

Why it Sounds Amazing

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.

S.M.S.L Introduces The PO100 2024 - An Innovative Compact USB Digital Audio Interface

S.M.S.L presents a high-quality compact USB digital audio interface, the PO100 2024 to accurately decode the digital audio signals output via the USB interface into coaxial, optical and other output options for a refined sound with just a plug-and-play option. It features XMOS XU316, supporting MQA decoding with patented CK-02 to deliver precise audio with low distortion. Its meticulous compact design offers portability and is lightweight to provide high-resolution music on the go.

Equipped With XMOS XU316+SMSL CK-02 For Exceptional Audio

S.M.S.L PO100 2024 is embedded with a 3rd generation XMOS XU316 chip that allows transmission of high-resolution audio signals with minimal distortion and low jitter due to its advanced USB processing capabilities for superior sound reproduction. The patented CK-02 clock circuit design with an asynchronous clock reproduces audio with the lowest clock jitter.

Features USB Digital Interface For Seamless & High-Quality Decoding

S.M.S.L PO100 2024 features a Type-C interface and on the other end, it features a coaxial and optical output option. It allows the digital audio signals into analogue signals for further decoding. The computers support USB digital interfaces to play high-format audio. This process can effectivity reduce power noise, electromagnetic interference noise and time base error for high-fidelity audio.   

Supports MQA decoding With MQA & Sampling Rate Indicator Light

S.M.S.L PO100 2024 supports MQA decoding without any use of special playback software as long as the audio output supports ASIO or WASAPI. It features an MQA indicator light and a Sampling rate indicator light to display the true-playback details. The optical fibre and coaxial digital outputs support a sampling rate of 44.1/192kHz and DOP64(DSD64).

 MQA indicator light                                                                  
Green: Regular MQA certified audio               
Blue: Studio MQA audio                                  
Red: OFS, MQA file with audio unfolded by the front-end

Sampling rate indicator light
Green: 44.1/48
Blue: 88.2/96
Red: 176.4/192
White: DSD

Embeds Two Output Options & A Type-C Interface & Comes in Two Colors

S.M.S.L PO100 2024 features two output options Optical and Coaxial with a input option of Type-C interface to connect with various devices seamlessly. It does not require any driver for the MAC system and WIN10 or above systems, just plug and play by connecting with your device. The software selects DOP output and then connects optical and coaxial therefore connecting DAC that supports DOP64. It comes in two colors - silver and black, choose as per your preference.

NOTE: Windows system needs to install drivers to play DOP

Equipped With XMOS XU316+SMSL CK-02 For Exceptional Audio

S.M.S.L PO100 2024 is embedded with a 3rd generation XMOS XU316 chip that allows transmission of high-resolution audio signals with minimal distortion and low jitter due to its advanced USB processing capabilities for superior sound reproduction. The patented CK-02 clock circuit design with an asynchronous clock reproduces audio with the lowest clock jitter.

Features USB Digital Interface For Seamless & High-Quality Decoding

S.M.S.L PO100 2024 features a Type-C interface and on the other end, it features a coaxial and optical output option. It allows the digital audio signals into analogue signals for further decoding. The computers support USB digital interfaces to play high-format audio. This process can effectivity reduce power noise, electromagnetic interference noise and time base error for high-fidelity audio.   

Supports MQA decoding With MQA & Sampling Rate Indicator Light

S.M.S.L PO100 2024 supports MQA decoding without any use of special playback software as long as the audio output supports ASIO or WASAPI. It features an MQA indicator light and a Sampling rate indicator light to display the true-playback details. The optical fibre and coaxial digital outputs support a sampling rate of 44.1/192kHz and DOP64(DSD64).

 MQA indicator light                                                                  
Green: Regular MQA certified audio               
Blue: Studio MQA audio                                  
Red: OFS, MQA file with audio unfolded by the front-end

Sampling rate indicator light
Green: 44.1/48
Blue: 88.2/96
Red: 176.4/192
White: DSD

Embeds Two Output Options & A Type-C Interface & Comes in Two Colors

S.M.S.L PO100 2024 features two output options Optical and Coaxial with a input option of Type-C interface to connect with various devices seamlessly. It does not require any driver for the MAC system and WIN10 or above systems, just plug and play by connecting with your device. The software selects DOP output and then connects optical and coaxial therefore connecting DAC that supports DOP64. It comes in two colors - silver and black, choose as per your preference.

NOTE: Windows system needs to install drivers to play DOP

Dual Output

S.M.S.L PO100 2024 features two output options Optical and Coaxial to connect with various devices.

Type-C Interface

S.M.S.L PO100 2024 embeds Type-C interface to connect your source device.

Indicator Light

S.M.S.L PO100 2024 features a MQA Indicator and sampling rate Indicator to display the true playback details.

Accessories to Get you Started

1. USB Cable (Type A - Type C)
2. USB Cable (Type C - Type C)

Black

Silver

Drag

All You Need To Know About The S.M.S.L PO100 2024

Chip
XMOS XU316
Input
USB (Asynchronous Transmission)
USB Compatibility
MAC and Windows 10 or above (Plug and Play; no drivers required)
Output
Coaxial
Optical
Sampling Rate
16/24bit,44.1~192kHz,DOP64
Sample Rate Indicator
Green: 44.1/48
Red: 176.4/192
Blue: 88.2/96
White: DSD


1 Year Warranty

Don't sweat it, this S.M.S.L - PO100 2024 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.

Unveiling Cutting-Edge Audio Technology

Established in 2009, Foshan ShuangMuSanLin Technology Co. Ltd. is based in Shenzhen, China. S.M.S.L specializes in audio equipment including DACs, stereo headphone amplifiers, and power amplifiers. With an in-house R&D, manufacturing, and marketing team, S.M.S.L has built an extensive sales network covering 33 cities in China. Additionally, S.M.S.L has developed strategic partnerships with several countries, including Japan, Britain, Germany, Portugal, and Singapore. Their products are exported to over 30 countries worldwide and have garnered high customer satisfaction.

Explore Collection

Have a question? Get in touch!

Check out the most common questions our customers ask. Still have questions? Talk to our Headphone Gurus.

Our customer support is available Monday to Friday: 10.30am-6:30pm.Average answer time: 2-3 Hours

Other Details


Generic Name Digital Audio Converter
Importer Details Importers Name: Ferrari Video
Address: 63/18, 1st Main Road, Gandhi Nagar, Chennai - 600020
Contact No: 044-24420733
Net Quantity 1
Package Contents S.M.S.L PO100 2024
USB Cable (Type A - Type C)
USB Cable (Type C - Type C)

Manuals & Guides



User Manual | PO100 2024

Desktop Digital To Digital Converter



You May Also Like

Headphone-Zone-S.M.S.L-SU-1Headphone-Zone-S.M.S.L-SU-1
S.M.S.L - SU-1 Desktop Digital To Analog Converter (DAC) Sale price₹ 7,699 Regular price₹ 7,999
  • Value for Money

    I've found that the best gear isn’t always the most expensive. Some products punch well above their weight and deliver performance that rivals higher-priced alternatives. That’s what we mean with the "Value for Money" badge. It’s our way of telling you that you’re getting something special without breaking the bank. 🥜


    These products are all about maximum returns for minimal investment. You’re not just saving money — you’re gaining an audio experience that exceeds expectations. Whether it’s build quality, tuning, or bundled accessories, these picks overdeliver.


    When you see '🥜 Value for Money' products, expect impressive performance at an affordable price, making them a smart pick for budget-conscious buyers or first-time audiophiles.

  • Ideal for Beginners

    Lost in the vast world of audio equipment?


    Don't worry, we're here to guide you 🤝! I believe that everyone's audiophile journey should start with something approachable and welcoming. These carefully selected products serve as the perfect entry point into high-quality sound, specifically chosen to help you navigate through sometimes overwhelming technical options. Think of them as your friendly neighbourhood guide who knows exactly where to start without getting lost in complex specifications.


    These products strike an ideal balance between quality and accessibility, featuring user-friendly designs and straightforward functionality. They're specifically selected as the perfect starting point for your audiophile journey, offering serious performance without intimidating complexity or premium pricing that might discourage exploration.


    When you encounter "🌱 Ideal for Beginners" products, expect approachable excellence - these are your stepping stones into the world of premium audio, designed to grow with your developing appreciation for great sound.

  • 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.

  • 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.

Sold out
#color_black#color_black
Topping - DX1 Desktop DAC & Amp Sale price₹ 9,999
  • Value for Money

    I've found that the best gear isn’t always the most expensive. Some products punch well above their weight and deliver performance that rivals higher-priced alternatives. That’s what we mean with the "Value for Money" badge. It’s our way of telling you that you’re getting something special without breaking the bank. 🥜


    These products are all about maximum returns for minimal investment. You’re not just saving money — you’re gaining an audio experience that exceeds expectations. Whether it’s build quality, tuning, or bundled accessories, these picks overdeliver.


    When you see '🥜 Value for Money' products, expect impressive performance at an affordable price, making them a smart pick for budget-conscious buyers or first-time audiophiles.

  • Ideal for Beginners

    Lost in the vast world of audio equipment?


    Don't worry, we're here to guide you 🤝! I believe that everyone's audiophile journey should start with something approachable and welcoming. These carefully selected products serve as the perfect entry point into high-quality sound, specifically chosen to help you navigate through sometimes overwhelming technical options. Think of them as your friendly neighbourhood guide who knows exactly where to start without getting lost in complex specifications.


    These products strike an ideal balance between quality and accessibility, featuring user-friendly designs and straightforward functionality. They're specifically selected as the perfect starting point for your audiophile journey, offering serious performance without intimidating complexity or premium pricing that might discourage exploration.


    When you encounter "🌱 Ideal for Beginners" products, expect approachable excellence - these are your stepping stones into the world of premium audio, designed to grow with your developing appreciation for great sound.

  • 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.

  • 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.

  • Power Output

    I like to think of power output in audio gear like engine horsepower, it determines how much muscle your setup really has 💪. Whether you’re trying to drive a pair of power-hungry planar headphones or just want headroom for dynamic peaks, power output is the spec you want to check first.


    Technically, it refers to the amount of electrical power (measured in mW or Watts) an amp or DAC/Amp combo can deliver to your headphones. More power means better control, improved dynamics, and the ability to handle demanding gear without distortion. But more isn’t always better, too much power with sensitive IEMs can introduce hiss or harshness.


    When you see '🚀 Power Output' products, expect: strong driving capability, better dynamics, and optimal performance with headphones that need serious juice to shine.


Sold out
Headphone-Zone-SMSL-PO100-PROHeadphone-Zone-SMSL-PO100-PRO
S.M.S.L - PO100 Pro Desktop Digital To Digital Converter Sale price₹ 6,499 Regular price₹ 6,999
  • Value for Money

    I've found that the best gear isn’t always the most expensive. Some products punch well above their weight and deliver performance that rivals higher-priced alternatives. That’s what we mean with the "Value for Money" badge. It’s our way of telling you that you’re getting something special without breaking the bank. 🥜


    These products are all about maximum returns for minimal investment. You’re not just saving money — you’re gaining an audio experience that exceeds expectations. Whether it’s build quality, tuning, or bundled accessories, these picks overdeliver.


    When you see '🥜 Value for Money' products, expect impressive performance at an affordable price, making them a smart pick for budget-conscious buyers or first-time audiophiles.

  • For Budding Enthusiasts

    In my experience, discovering good audio gear early on is a bit like tasting great coffee for the first time — once you've had a sip, you're hooked. "For Budding Enthusiasts" is a badge we use for products that are perfect gateways into the audiophile world. They're easy to use, not overly expensive, and give you a real taste of what good sound can be — without needing a degree in audio engineering. 🎧


    These are the IEMs, headphones, and DACs that let you dip your toes into premium sound without drowning in choices. They balance performance, price, and practicality beautifully. Whether you're buying your first serious pair or helping someone else start their journey, these picks deliver satisfaction straight out of the box.


    When you see '🪴 For Budding Enthusiasts' products, expect simple setups, solid sound quality, and an easy upgrade path — perfect for your first foray into better audio.


  • 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.

  • 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.


Customer Reviews

Based on 4 reviews
75%
(3)
25%
(1)
0%
(0)
0%
(0)
0%
(0)
S
Someshwar Dash (Hyderabad)
Flawless USB to SPDIF Bridge

I’m using the SMSL PO100 (2024) to connect my MacBook Pro to an external audio chain via optical, and it’s been flawless. Plug-and-play, no driver hassles, and delivers bit-perfect digital output with zero dropouts. It’s a simple but essential piece of gear that just works—and makes a noticeable difference in sound clarity. Highly recommended for anyone looking to cleanly bridge USB and SPDIF in a hi-res setup.

Love hearing this! The SMSL PO100 (2024) really is a no-fuss, high-performance gem, clean, reliable, and makes a real difference. Glad it's working so well in your setup! 🙌

P
Prakash James (Bengaluru)
USB Type C to Optical Windows and Android

Awesome product, quality of output is excellent. Only Optical out. Type C in. Works with PC and Mobile

We’re delighted that you loved the product! Thank you for sharing your experience with us!

A
Anonymous (Gurugram)
Sturdy USB to Optical & Coaxial SPDIF converter. Don't buy for audio quality improvement.

This does exactly what is says....no drivers needed on Windows 11. Just plug and play. It appears as a DAC in Windows Sound Devices. Supports upto 32 bit 192 KHz. I only tested optical connection.

The optical port is strong and latches on to the cable with a satisfying click. Both USB C to C and USB A to C cables are provided. USB C cable is ~6 inches long and white. A cable is 1m (3ft) long and black. It works the same on all USB ports 2.0 or 3.0.

I bought this as the latching mechanism on my motherboards optical port broke. This seems to have better build quality and is small enough to hide behind PC case. It is the size of a matchbox with metal and glass construction.

It is identical to my motherboards optical out in audio quality. Before purchase I read and watched a few reviews of this. The one by "cheapaudioman" is incorrect.

No difference in audio quality compared to my B450 motherboad. And I tested it on 3 DACs - Topping BTA 30 Pro, ifi Zen One and Wiim Pro Plus.

I tried hard in an attempt to justify the purchase.....but there is none. In an A/B test, I couldn't tell the difference between motherboard and PO100 optical out. I guess Coaxial would be the same but didn't test it.

So, buy if you need USB to Optical & Coaxial converter for some reason but don't expect any change in audio quality as there is none.

PS : There is some online conversation about optical volume being too low on earlier 2024 versions fixed with firmware update. But my unit bought in Feb 2025 has no such issues so i guess it already comes with the newer firmware.

Thanks for the honest review!

B
Bheerendra Sahu (Raipur)
Does the job, works as advertised

Works well, supports connectivity and formats as mentioned in specs
Does not heat up on longer use
Very small does not need adapter, keeps space tidy

Thank you for sharing your thoughts and for the awesome ratings!