DAC Comparison

SMSL M400 vs Topping D90 MQA

SMSL M400

The SMSL M400 MQA DAC uses the newest high performing D/A chip from AKM, the AK4499. It supports MQA decoding, PCM 32bit / 768 kHz, and DSD512 Native along with Bluetooth 5.0.

$859.99 MSRP

Topping D90 MQA

One of the top-of-the-line Topping DACs with support for balanced outputs, Bluetooth including LDAC and aptX codecs, and high resolution DSD512 and up to 32/768 PCM audio. Unlike the regular D90, this variant has support for the MQA codec.

$799.00 MSRP
Features
Input/Output
Inputs

Coaxial S/PDIF

IIS

TOSLINK S/PDIF

USB-B

Coaxial S/PDIF

IIS

TOSLINK S/PDIF

USB-B

XLR 3-Pin AES-EBU

Outputs

Balanced 3-pin XLR

RCA

Balanced 3-pin XLR

RCA

Audio
Sample Rate

32 bit / 768 kHz

32 bit / 768 kHz

Frequency Response

20 Hz - 20 kHz

DAC Chip

AKM AK4499EQ

Portability
Wireless

Bluetooth 5.0

Bluetooth

Bluetooth Codecs

AAC

aptX

aptX HD

aptX LL

LDAC

SBC

Reviews

Recommended

The Topping D90 produces lowest noise and distortion [of the] 220 DACs [I've] tested so far.

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