Review on S.M.S.L M200: Advanced Bluetooth 5.0 Audio DAC with AK4497EQ Chip, UAT/aptX-HD/AAC/SBC Support by Sean Perry

I bought this as an upgrade from Modi 3. It's a huge improvement. The Modi 3 was a great $100 performer. The M200 costs $279. 3 times better? Such a comparison is really hard to put into numbers. As a general rule, the principle of diminishing returns applies to almost anything you try to improve. So no, it's not three times better. However, it's definitely worth the price if you want a noticeable upgrade. This device really exceeded my expectations. I was hoping for a small improvement, but I got a lot more. You need a break for that. I think it was after about 20 hours, it was like a hidden switch being turned on and everything was smooth as silk with no rough edges. It could also be due to the new XLR cables I added at the same time. I compared the XLR output with the RCA output. The XLR pair I used was $27. RCA is old school sterling silver, probably 6x the price. The Xlr sounds a little better but is most noticeable in the low end. I will try to switch to Mogami xlr. Filters are handy in that they allow you to customize the sound to suit your system. You can adjust the sound with different cables or insulation in much the same way. Remote control is a plus. Bluetooth works well and sounds great when streaming music from my phone. I use my phone to stream almost entirely for convenience. My setup: Schiit Freya+, Mcintosh M2255, Aurum Cantus speakers with subwoofer.