SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB

I bought it for connecting to my pc, as well as accepting optical and bluetooth inputs. I use it full balanced connected with its xlr outputs to a valve amp.I listened to it through planar magnetic headphones monoprice m1070.It not only doeas its job, but it does it splendidly. It opened up the sound revealing details in the music that before seemed muffled in comparison (i used to drive these headphones through a external sound card by creative, the g6).I can't be happier, and now i can also connect through bluetooth for streaming music from my phone to the dac, and listen to it through my planar headphones.Auditory heaven. Fully satisfied.

Got mine on top of a D class stack sounds great streaming Deezer 16 bit flac files via usb .....sorted.

Really great but of kit. Works beautifully.

I bought this for the XLR outputs it has. Thinking the resolution and gain would be superior to my Khadas Tone 1 DAC and its RCA outputs. I already knew the Khadas Tone 1 is a superb piece of kit but wanted to use the XLR inputs on my Fosi ZA3.I plugged the M300 SE - into my system and it began to make strange popping noises when I changed the screen options. The digital Coaxial socket on the Khadas Tone 1 - was not recognised by this device as an input. Coaxial>no input.When it did work through XLR - the gain and resolution were underwhelming. I had to turn the m300 se volume to max to achieve levels that never reached the clarity of the Khadas Tone 1.In the end - it stopped working altogether and only by doing a factory reset (seriously)...did it begin to work again - after more popping sounds.I have found this same lack of gain with the SMSL SU1 - which everybody raves about.I think more people should know about the Khadas Tone 1 - I actually made a simple case from its own packaging ;) Plenty of air flow.I did try using a higher quality USB cable for the m300 se - but no difference. Both SMSL units were sent back and I was glad to see the back of them.Tip: If you are using a DAC that connects through usb - buy a higher quality usb cable and use a ferrite core on the cable where it attaches to the dac. It makes a huge difference....the same can be done with your amp cables.So...in principle the m300 se is a cheap way to receive balanced XLR outputs but It is severely limited and prone to software issues internally.I will be keeping my Khadas Tone 1.

Superb sound and build quality smsl the best.

Amazing product...

Amazing for the money.Detailed and musical.Get one!

Disappointed to have to return this. It's form and design are great for my needs however it had two failings which led me to return the item.1. The headphone amp did not drive my DT770 Pro 80 Ohms anywhere near well enough. Volume level was not much better than plugging them into my laptop headphone socket.2. By far the biggest issue was every time a sound stream open or closed i.e when a track starts and ends, it made a popping sound from my speakers.This was not just on music playback but for any sounds generated by my pc.I have since replaced this with another SMSL product, the SU1 which is faultless.I'm sure that in certain setups the M300 would be fine but linked to my PC it was not bearable. That said, when it was playing music it sounded extremely good.Hope this helps.