CompareSMSL M400 vs Schiit Gungnir

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. It supports UAT files, comes with a high-end power supply, and includes a jitter clock design. The M400 has USB, Optical, Coaxial, Bluetooth, and IIS inputs. For outputs, it has RCA and XLR capability. Finally, it comes with a remote control for ease of use from a distance.

True Multibit or delta-sigma? Yes. With Gungnir, you have the flexibility to choose between affordable delta-sigma performance, or Schiit’s own True Multibit architecture with medical-grade D/A converters and a unique time- and frequency-domain optimized digital filter. Both versions offer excellent performance for a moderate price—as well as the comfort of completely upgradable, modular design.