S.M.S.L - PO100 Pro

This review is going to start with a bit of a background on why I decided to get the SMSL.

It's been a few months since I've had the Topping and I am still in love in how its made me just enjoy music and forget about the usual image/soundstage/detail stuff that most of us chase, and that too just streaming Spotify premium through an old Dell laptop via a USB. I did try Tidal when a friend came down from the US and it clearly is better than Spotify but we couldn't play any high res files because the stupid laptop would buffer the song if I raised the sample rate more than 24bit, 48Khz. Bottom line is at some point I need to invest in a proper streamer that will do justice to the Topping, but in the meanwhile I took a gamble and invested in a small SMSL PO100 pro D2D which is sandwiched between the Laptop and DAC via a short I2S cable.

Long story short, the difference with the re-clocker/jitter remover isn't huge, but it's tangible and for the better (even my wife found it better). Playing the same tracks at the same volume I sensed I heard details in the background I hadn't heard before. I could crank the music more than before without it becoming grainy and hard. The soundstage now extends a couple of feet more in each direction compared to earlier, and depth has also increased slightly . The tone and the timber of the music has stayed the same, its just that it sounds a tad bit clearer with more air and decay around instruments which makes the music more involving.

I am going to let it burn in for a week and then return with my findings and probably also try out the Coaxial and Optical options on the SMSL to see if they sound better.

It's a great option for someone who's streaming off a laptop or a very basic streamer that doesn't have the best clock to reduce jitter.

The main purpose for getting this converter was to convert the usb out of my Shanling cd player to I2S for my R2R DAC. It does so flawlessly. On top, the signal is reclocked and cleaned. The result is a much better rendition of every aspect of sound. The tones are better defined, the projection is more dimensional and the overall dynamic aspect is also slightly enhanced. Well, it still cannot reach the level of my standalone cd player but nevertheless gives me a different flavour of music listening. Nice and clever design from SMSL and as always a stellar service from Headphone Zone. Thank you.

The SMSL PO100 Pro stands out as a cost-effective solution for audiophiles seeking to enhance their digital audio chain. Its combination of high-resolution support, versatile outputs, and compact design makes it a valuable addition to many audio setups, particularly where USB input quality is a concern.

Bought this to be used as a Digital Transport by feeding music via USC C from Android Smartphone and using both Coaxial and Optical outputs to feed to the fantastic SMSL SU-1 DAC. The synergy between them is really great and I could get clear details in terms of sound stage and music retrieval. A really fantastic companion to the SMSL SU-1 and true VFM as well. Hats off to Headphone Zone for bringing such VFM products to the masses. !!!

I purchased this DAC to improve the Sound Quality of CAR Audio. I have a Car Audio DSP that has Optical and Coaxial Input. I wanted to get the USB input from my Android Head Unit and send to DSP via Optical/Coaxial output through this DAC. I see a great improvement in sound and in this case the Car Android HU will only bypass the signals to SMSL DAC which will output to DSP. The Sound is pleasant , rich and feels realistic too. The DAC is extremely worth for the price it is selling.

This small yet power packed wonder is amazing at what it does. You get optical, SPDIF and IIS outs all in one package! Definitely a step up from my previous Douk audio U2. I can hear the transients sound better and hence the resolution is a bit higher. No issues with mac/ios compatibility whatsoever.
The build quality is immensely better than U2 and for those who still cling to MQA in 2024, this is a great way to add full MQA unfolding to your dacs.

I bought this after experiencing the sound of coaxial output from my old DAP, a Fiio X3 III. It fed to a SMSL D6 - a twin AKM chip DAC, to a zen can signature amp. The sound it produced was like nothing I had heard through USB on that DAC. Gone were the ugly glares, it was a vivid yet unobtrusive glorious wall of sound, One can get lost into it without having to pay attention to every note, as it happens through USB. It is the sound what I thought of as HiFi.



When I saw the PO100, A few things interested me. It reclocks the signal, so jitter should not be an issue. And I get all kind of digital outputs to feed to my DAC. It came and the sound was smooth and uninspiring. I was a little miffed and played with all my DAC filters to get a bit of that old magic back that I remembered happening with my DAP digital output. Never could I have imagined this little piece of electronics also required burn in! It played for half a week and boy the sound has improved or what! The moment I start playing I forget work. It is one wonderful visceral yet smooth music machine. 

It does magic to my cheap DAC and makes it sound like 6 times the price. My Senn IE200 sounds like a full blown large stereo. A must buy in my books. If you are unhappy with that ‘digital sound’ of your dac, try this is all I can say.

I benefitted greatly by including this DDC in my chain. Inbetween my Mac Book pro (2010) and my Soncoz LAQXD1 DAC.