SMSL DS300 Desktop DAC/Headphone Amp Review
A desktop DAC and headphone amplifier with an ESS ES9039Q2M chip, Bluetooth 5.1 and both 4.4mm and 6.35mm headphone outputs, listed at $188. It suits a desk setup that wants USB, optical, coaxial and wireless inputs in one box.

Our verdict
A fit for a desk that wants one box with a DAC, Bluetooth and both 4.4mm and 6.35mm headphone outputs at $188, with headphones in the range the page gives power for, from 16Ω to 600Ω. Look elsewhere if you need a published output impedance or a plain amplifier without a DAC. The main caveat is that every figure, including the 3W headline, is the store's own claim, and the spec section and the description disagree on whether XLR and RCA are inputs.
- Best for
- Desktop listeners who want a DAC, Bluetooth and 4.4mm and 6.35mm headphone outputs in one box.
- Skip if
- You need a published output impedance or an amplifier without a built-in DAC.
Why 3.6/5: Lifted by a long specification list with figures at several loads; held back by the store's own terms that contradict each other, and because no independent test of this model was checked, so every figure is the store's own.
SMSL's DS300 is a desktop DAC and headphone amplifier built around an ESS ES9039Q2M DAC chip and a third-generation XMOS XU316 USB processor, listed at $188. The page gives PCM up to 32-bit/768kHz and DSD up to DSD512, an amp section with four OPA1612A operational amplifiers, and 4.4mm and 6.35mm headphone outputs. It adds Bluetooth 5.1 with LDAC, aptX HD, SBC and AAC, and the page describes a cyberpunk-styled case with LED lighting and a sliding volume control.
Specifications
| Spec | Page says |
|---|---|
| DAC chip | ESS ES9039Q2M (32-bit) |
| USB processor | XMOS XU316 (3rd generation) |
| Input Interfaces | USB, Optical, Coaxial, Bluetooth, XLR, RCA |
| Output Interfaces | 6.35mm Headphone, 4.4mm Headphone, XLR, RCA |
| Headphone Amplifier Power | 16Ω (3W x 2)/32Ω (1.5W x 2)/150Ω (350mW x 2)/300Ω (170mW x 2)/600Ω (85mW) |
| THD+N | XLR 0.00007% (-122.5dB); RCA 0.0001% (-120dB); headphone 0.00018% (-114dB) |
| Dynamic Range/SNR | XLR 129dB; RCA 126dB; headphone output 125dB |
| Output Level | XLR 5Vrms; RCA 2.5Vrms |
| Gain modes | High +9.5dB; medium 0dB; low -3.3dB |
| Sample Rate | USB PCM 44.1~768kHz, DSD 2.8224~22.5792MHz; optical/coaxial PCM 44.1~192kHz, DSD64 (DoP) |
| Bit Depth | USB 1-bit, 16~32-bit; optical/coaxial 1-bit, 16~24-bit |
| Bluetooth | Version 5.1; LDAC, aptX HD, SBC and AAC |
| USB | USB 2.0 asynchronous; Windows 7/8/8.1/10/11 need a driver; iOS, Android, macOS, Linux driverless |
| Dimensions and weight | 85 x 88.5 x 114.2mm (W x H x D); 639.5g (1.41lbs) |
Options and pricing
The page lists a single option, Model: DS300, at $188, orderable when the page was read. There are no color or plug variants, and the page names no cable or accessory with it. It does not list the box contents, so a USB cable, power lead or remote is not confirmed by the listing. The price covers the DAC and headphone amplifier as described on the page.
How it compares
The FiiO K11 R2R High-Performance Desktop DAC / Headphone AMP is listed at $169.99 against $188 here, and its spec line names a fully differential 24-Bit R2R resistor array. The Soncoz QXA1 Fully Balanced Headphone Amp & Pre-Amp costs $199.99 and, going by its name, is an amp and pre-amp without a DAC. The DS300 suits a buyer who wants USB, optical, coaxial and Bluetooth inputs in one unit; the QXA1 suits someone who already owns a DAC.
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
- ESS ES9039Q2M DAC chip with an XMOS XU316 USB processor, per the page
- PCM up to 32-bit/768kHz and DSD up to DSD512 listed over USB
- 4.4mm and 6.35mm headphone outputs plus XLR and RCA line outputs
- Power is listed at five loads, from 3W x 2 at 16Ω down to 85mW at 600Ω
- Three gain settings listed: +9.5dB, 0dB and -3.3dB
- Bluetooth 5.1 with LDAC, aptX HD, SBC and AAC listed
Worth noting
- The spec section lists XLR and RCA as inputs while the description names them as outputs
- No output impedance figure is given, although the page says the amp pairs well with sensitive IEMs
- Bluetooth is the one input the page excludes from DSD processing
- Optical and coaxial inputs are listed only up to PCM 44.1~192kHz and DSD64 (DoP)
- The page does not list the box contents or any cable
Questions before you buy
What headphone outputs and power does the SMSL DS300 list?
The page lists a 6.35mm and a 4.4mm headphone output, plus XLR and RCA line outputs. Power is given at five loads: 16Ω (3W x 2), 32Ω (1.5W x 2), 150Ω (350mW x 2), 300Ω (170mW x 2) and 600Ω (85mW).
Which inputs and Bluetooth codecs does it list?
The description lists USB, Optical, Coaxial and Bluetooth V5.1 inputs; the spec section also lists XLR and RCA under inputs. The Bluetooth chipset is described as Qualcomm with LDAC, aptX HD, SBC and AAC, and the page says every port except Bluetooth supports DSD processing.
What PCM and DSD rates does it accept?
Over USB the page lists PCM 44.1~768kHz and DSD 2.8224~22.5792MHz (DSD512), with 1-bit and 16~32-bit depths. Optical and coaxial are listed at PCM 44.1~192kHz, 16~24-bit, and DSD64 (DoP).
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 DS300 High-Performance MQA DAC & 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 spec section lists XLR and RCA under Input Interfaces, while the description gives them only as outputs (line-out).
- The 'up to 3W per channel' claim appears in the features without a load; only the spec section ties 3W x 2 to 16Ω. 'Hi-Res Audio Certified' is stated with no certifier named.
- The page gives no output impedance, and its claims that it drives most IEMs and demanding full-sized headphones with ease come with no measurement.
- 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.


