SMSL M400

SMSL 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. 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.

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Topping D90

Topping Topping D90

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.

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Product Specifications Comparison

Product Specifications

SMSL M400

Topping D90

MSRP
860 usd
Unknown

Audio

SMSL M400

Topping D90

Sample Rate
32 bit / 768 Hz
Unknown
DAC Chip
AKM AK4499EQ
Unknown

Input/Output

SMSL M400

Topping D90

Inputs
  • 1x Coaxial S/PDIF
  • 1x IIS
  • 1x TOSLINK S/PDIF
  • 1x USB-B
Unknown
Outputs
  • 2x Balanced 3-pin XLR
  • 2x RCA
Unknown
Wireless
  • Bluetooth 5.0
Unknown