S.M.S.L - PO100 2024
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Talk to a Headphone Guru
Why S.M.S.L is Special
Designed in China
🎖️ Established & Reputed
Trust us, our reputation speaks for itself 🏆!
We 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 🔧!
We 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
We'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 🤝! We 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 our 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 our experience, there’s still nothing like the dependability of a wired connection when it comes to audio 🎧. We 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 We see "Decodes up to" listed in product specs, We 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.
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
Accessories You Must Have
Don't Forget To Add This
All You Need To Know About The S.M.S.L PO100 2024
Optical
Red: 176.4/192
Blue: 88.2/96
White: DSD
Blue: MQA Studio
Magenta: MQA OFS
2. USB Cable (Type A - Type C)
3. USB Cable (Type C - Type C)
Resources
Things we really think you should know
Most of these started as a question somebody asked us, in the store or in the comments. We've been sharing answers for years, and these are the ones that matter most for gear like this. Some cover the basics. Others get into the things that quietly change how everything ends up sounding.
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.
Have a question? Get in touch!
Check out the most common questions our customers ask. Still have questions? Talk to our Headphone Gurus.
What is the warranty period on the S.M.S.L PO100 2024 and how do I claim warranty?
What chips are used in the S.M.S.L PO100 2024?
What is the input connection type?
Does the S.M.S.L PO100 2024 support MQA decoding?
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
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Customers praised this USB-to-SPDIF converter for its plug-and-play functionality and build quality. It "cleans up the sound of any jitter" and works flawlessly with various setups. Most noted improved clarity, though one customer found "no difference in audio quality" vs motherboard optical out. Compact size and sturdy connections appreciated.
- Plug-and-play, no driver hassles, and delivers bit-perfect digital output with zero dropouts.
- This cleans up the sound of any jitter and provides a digital input to a good DAC and Amplifier.
- Awesome product, quality of output is excellent.
I have had my Marantz PM6007 since 2022, and was using a Wiim Mini initially to stream music, and sometimes 2.5mm to RCA with my BTR5 connected to my phone to play bit-perfect music.
The PM6007 features an internal DAC accessible only via optical SPDIF and coaxial connections.
For the longest time I was considering getting one of the Fiio Desktop Streaming Player, just to play lossless. But this thing saved me that money.
I now use this with my iPad Pro and connect it to my Marantz PM6007 via coaxial cable. It works perfectly. There are only rare disconnections, if nothing is playing for a minute or so, and I don’t mind reconnecting. However, if I start a playlist or an album it plays it all the way through.
Hi! Thank you for sharing your experience. 😊 It's great to hear this has fit so seamlessly into your setup and delivered exactly what you were looking for.
Keep the music playing!!
As mentioned by "Anonymous", this is a digital to digital convertor with an XMOS XU316 Chip to reclock the stream.
There is no DAC built in although it shows up as a DAC on Windows and Android.
This cleans up the sound of any jitter and provides a digital input to a good DAC and Amplifier.
Both cables connect securely which is a testament to SMSL build
I have a legacy Onkyo 6.1 receiver that has amplifier circuits built around Texas Instruments' Burr-Brown DAC chips known for their warm, non-analytical sound which I like.
I use the AKG K702 full open back, dynamic driver, with Varimotion dual layered diaphragms via the 6mm jack to connect to the Onkyo Amplifier.
This little device (an economical stripped down version of the more expensive digital interfaces like the Gustard) allows me to get a taste of clean sound without breaking the bank.
A digital signal fed in to the amp sounds better than using the analogue output from my nice iBasso DC05 Dongle DAC Amp to the analogue inputs of the Onkyo Receivers.
Both Optical and Coaxial sound similarly clean. Digital signals do not get colored in any way.
All in all a great purchase.
Very Highly recommended especially for those wishing to wet their toes into this expensive hobby.
I really appreciate you taking the time to share your experience with the S.M.S.L PO100 2024, Himanshu. Welcome to the family of people who choose music. ❤️
Initially I was looking for a USB interface that converts USB audio to SPDIF for my Marantz, that accepts optical and coax as digital input and I wanted to feed the lossless music to it through my laptop.
As it's DAC lacked a USB input, I bought SMSL PO100 2024 USB interface. It has high quality XMOS chip and its own clock for asynchronous transmission which is highly required in Hi-Fi setup to reduce jitter.
I used optical for connection but it lacked in the higher frequencies and added jitter causing audio blur. This wasn't adding much to my setup.
So I bought a SMSL SU1 DAC which had USB C input which made my USB interface useless. But to my surprise, when I connected it through USB with my laptop, it was not sounding very good. Turned out, the laptop's noisy power supply was the culprit. So I power the DAC via a 5v DC power bank for linear supply and used my SMSL PO100 USB interface to feed it via Coaxial cable and now it sounds perfect.
The overall sound is powerful and the micro details carry heft in the output. No jitter, no noise, problem solved.
Thank you, Chandranshu. I am happy the S.M.S.L PO100 2024 is giving you the focus and depth that your music deserves.
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!
As mentioned by "Anonymous", this is a digital to digital convertor with an XMOS XU316 Chip to reclock the stream.
There is no DAC built in although it shows up as a DAC on Windows and Android.
This cleans up the sound of any jitter and provides a digital input to a good DAC and Amplifier
I have a legacy Onkyo 6.1 receiver that has amplifier circuits built around Texas Instruments' Burr-Brown DAC chips known for their warm, non-analytical sound which I like.
This little device (an economical stripped down version of the more expensive digital interfaces like the Gustard) allows me to get a taste of clean sound without breaking the bank.
A digital signal fed in to the amp sounds better than using the analogue output from my nice iBasso DC05 Dongle DAC Amp to the analogue inputs of the Onkyo Receivers.
All in all a great purchase
It is wonderful to know the S.M.S.L PO100 2024 is part of your daily listen, Himanshu. Thank you for being someone who chooses music over convenience.
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! 🙌
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!
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!