Best picks

SMSL DS100 DAC and Headphone Amp Review

A desktop DAC and headphone amp built on the CS43131 chip, with USB, coaxial and fiber inputs and 6.35mm and 4.4mm headphone jacks, listed at $89.99. It suits desktop setups that feed it from USB, coaxial or fiber sources.

3.4Editorial rating: 3.4 out of 5Editorial rating · research-basedUpdated October 28, 2026
$89.99Price checked October 28, 2026
Check price at HiFiGO

Our verdict

A fit for desktop setups that need USB, coaxial or fiber inputs with 6.35mm and 4.4mm headphone jacks at $89.99. Look elsewhere if you need output power tied to a named jack or a size and weight figure, since the page text gives neither. The main caveat is that the store title reads DS43131 while the page text and tags name the CS43131.

Best for
Desktop users who want USB, coaxial and fiber inputs and a CS43131 DAC with 6.35mm and 4.4mm headphone jacks.
Skip if
You need output power tied to a named jack, or size and weight figures the page text does not give.

Why 3.4/5: What holds it back is the missing specification list as text and the store's own terms contradicting each other; no independent test was checked for this review: every figure is the store's own.

Listed by HiFiGO at $89.99 in a single Black option, the SMSL DS100 is a desktop DAC and headphone amp that names a CS43131 chip from Cirrus Logic and an XMOS XU-316 USB decoder. The page gives PCM up to 32bit/768kHz and DSD512 for USB and DoP64 for the coaxial and fiber inputs. It lists 6.35mm and 4.4mm headphone jacks and quotes 7 Vrms for 600 Ω and 61mW for 16 Ω without saying which jack they belong to.

Specifications

SpecPage says
DAC chipCS43131 (from Cirrus Logic)
USB decoderXMOS XU-316, third-generation
USB input ratesPCM up to 32bit/768kHz; DSD512
Coaxial and fiber inputsDoP64
Headphone jacks6.35mm and 4.4mm
Output for 600 Ω headphones7 Vrms
Output for 16 Ω headphones61mW
Distortion level0.00017% (-115dB)
Clock circuitCK-03 audio clock processing circuit
Power suppliesMultiple low-noise LDO power supplies; built-in high-efficiency power chip
MQAMQA and MQA-CD decoding
BodyAluminum alloy, CNC machined; gold-plated input and output terminals
DriverWindows needs a driver installed

Options and pricing

One option is listed, DS100-Black, at $89.99, and it was orderable when the page was read. The page text's packing list names one DS100, one USB cable and one user manual, among other items; it names no power adapter, coaxial cable or optical cable. The page text gives no color choice.

How it compares

The Fosi Audio SK02 ES9038Q2M Compact Desktop DAC and Headphone Amplifier is $84.99 and names the ES9038Q2M chip, against the CS43131 and $89.99 for the DS100. The xDuoo MH-02 / MH02 CS43131 USB DAC & Tube Headphone Amplifier is $149, also names the CS43131 and adds a tube stage by name. The TOPPING L30 II NFCA Modules UHGF Technology Headphone Amplifier is $149 and its spec line reads Up to 3.5Wx2@16Ω, a 16Ω figure to set beside the DS100's 61mW for 16 Ω. The DS100 page lists USB, coaxial and fiber inputs; check each sibling's page for its own inputs and power figures.

Shipping, returns and warranty

HiFiGO sells from hifigo.com and says every order leaves its warehouse in China, usually 1-3 business days after it is placed, and says its delivery times are estimates, not promises. Its shipping policy gives the United States 1-2 weeks (about 10 days on average) by Priority and 6-10 days by Premium, both with duties and taxes prepaid by the store; Canada 2-3 weeks; the United Kingdom 1-2 weeks; and Australia 10-15 days. Express couriers (DHL, UPS, FedEx) take 3-7 days, but then the buyer pays any duties and taxes. No shipping page names New Zealand, PO boxes are not accepted, and the free-shipping thresholds differ between the store's own pages, so check the cart. One of its two shipping pages adds that a lost parcel on an order above $50 gets only a 50% refund. A US buyer reported a $40 tariff charge in August 2025, after which HiFiGO said it had added a customs notice at checkout.

Read the return terms before you order. The homepage advertises 7-day returns. Both of HiFiGO's policy pages offer a 7-day dead-on-arrival cover (a replacement or a full refund, with the return postage refunded) and also describe 30-day returns, but a request made 7 to 30 days after delivery loses 30% of the MSRP as a restocking fee (10% more if the packaging is incomplete), plus shipping both ways and duties, and the FAQ on the same pages says there is no refund or exchange once 7 days have passed. One version recommends reselling an opened product locally. Custom IEMs and custom cables cannot be returned, no return address is published, and buyers describe sending items back to China.

HiFiGO's warranty runs one year from the order date for parts and labor; its policy names desktop DACs and amps, IEMs and dongles at one year and gives cables and adapters three months. HiFiGO decides between repair and replacement, the buyer pays the shipping, and faulty items go back for service, not for a refund. Claims go to [email protected], the only contact the store lists: its pages name no company, street address or phone, and its terms are governed by the laws of China.

On Trustpilot, HiFiGO had 4.6 out of 5 from 378 reviews when we checked on 2026-10-28 (91% five-star, 5% one-star), and it had replied to about 75% of negative reviews; Trustpilot notes the store has not invited customers to review recently. The one-star reviews mostly concern the short return window and the deductions on returns, items listed in stock that turned out back-ordered, slow email support and a tariff charge on a US delivery in 2025. HiFiGO says its products are genuine and come in the brands' retail packaging; it does not claim to be an authorized dealer.

What we liked

  • CS43131 DAC chip and an XMOS XU-316 USB decoder are both named on the page
  • USB input rates are listed: PCM up to 32bit/768kHz and DSD512, with DoP64 on the coaxial and fiber inputs
  • Output figures are given for two loads: 7 Vrms for 600 Ω and 61mW for 16 Ω
  • 6.35mm and 4.4mm headphone jacks are listed

Worth noting

  • The store title reads DS43131 while the page text and tags name the CS43131
  • The output figures do not say which jack they apply to, and 7 Vrms is a voltage rather than a power
  • The page text gives no dimensions or weight, and does not label either jack as balanced or single-ended
  • The page text says Windows needs a driver installed

Questions before you buy

Which inputs does the DS100 list, and at what rates?

The page lists USB, coaxial and fiber inputs. On USB it gives PCM up to 32bit/768kHz and DSD512 through an XMOS XU-316; the coaxial and fiber inputs are listed with DoP64.

What headphone jacks and output figures does the page give?

It lists 6.35mm and 4.4mm jacks. It gives 7 Vrms for 600 Ω high-impedance headphones and 61mW for 16 Ω low-impedance headphones, without saying which jack each figure applies to.

Does the DS100 need a driver?

The page text says a Windows system needs a driver installed and points to the maker's site for the download. The page text gives no driver detail for other systems.

Where does HiFiGO ship from, and how long does it take?

From its warehouse in China, usually 1-3 business days after the order. The shipping policy gives 1-2 weeks to the US by Priority (6-10 days by Premium), both with duties and taxes prepaid, 2-3 weeks to Canada, 1-2 weeks to the UK and 10-15 days to Australia. Express couriers take 3-7 days, but the buyer pays any duties.

Can I send it back if I change my mind?

HiFiGO gives 7 days to report an item that arrives dead, damaged or wrong. Its policy also describes 30-day returns, but requests 7 to 30 days after delivery lose 30% of the MSRP plus shipping both ways and duties, and the FAQ on the same page says no refund or exchange after 7 days. Ask [email protected] before you open the box.

What warranty does HiFiGO give?

One year from the order date for parts and labor, for faults in build or materials (the policy names desktop DACs and amps, IEMs and dongles; cables and adapters get three months). HiFiGO chooses repair or replacement, the buyer pays the shipping, and a faulty item is serviced rather than refunded. Claims go to [email protected].

Sources & verification

What this review is based on and the day we last read it. Specs and claims from the maker are the maker’s own; the verdict and the rating are ours.

From the store

  • SMSL DS100 DS43131 Decoder Chip DSD512 Coaxial Headphone Amplifier product page: specs, options and priceSpecs, options and the listed priceRead October 28, 2026
  • HiFiGO shipping policyShips from China in 1-3 business days; US 1-2 weeks by Priority or 6-10 days by Premium, duties prepaid; Express buyers pay dutiesRead October 28, 2026
  • HiFiGO shipping and order tracking pageA second shipping text: Premium also for Canada and Australia, Canada free shipping from $99.99, lost-parcel rulesRead October 28, 2026
  • HiFiGO refund policy7-day dead-on-arrival cover; 30-day returns minus a 30% restocking fee; its FAQ says no refund after 7 daysRead October 28, 2026
  • HiFiGO warranty and refund policyWarranty by product class (1 year; cables and adapters 3 months); 30% fee for resealing an opened productRead October 28, 2026
  • HiFiGO terms of serviceOperator named only as HiFiGo; governed by the laws of China; contact [email protected]Read October 28, 2026

Independent

  • HiFiGO reviews on Trustpilot4.6 of 5 from 378 reviews (91% five-star, 5% one-star); the store has not invited reviews recentlyRead October 28, 2026

What we couldn’t verify

  • The store title reads DS43131, while the page text and the store's tags name the CS43131 chip.
  • The 7 Vrms for 600 Ω and 61mW for 16 Ω figures do not say which jack they apply to and carry no distortion level; the page text does not label either jack as balanced or single-ended.
  • The page says it is certified by the Japan Audio Society (JAS) for Hi-Res audio and quotes 0.00017% (-115dB) distortion, with no certificate or test conditions in the page text.
  • HiFiGO's policy pages contradict each other: 30-day returns with a 30% restocking fee in one place, no refund or exchange after 7 days in the FAQ.
  • HiFiGO's pages name no company, street address or phone number; the only contact given is [email protected].

Spotted an error or something out of date? Tell us and we’ll fix it and update the date.

Share this review