Review on 🎧 S.M.S.L M300 MKII HiFi Audio DAC: AKM4497EQ Apt-X USB Decoder, Hi-Res Bluetooth 5.0, Full Balanced Output, 6 Digital Filters, 3 Sound Color Options, New Red Edition by Cesar Rios

First, make sure you press the "C" button on the remote to activate it. Otherwise it doesn't work. Second, I compared the M300 head-to-head with the Topping D50s, both wired via USB and Bluetooth. Played through HE-4xx headphones and an SMSL SP200 amp, they might not be the best components, but certainly good enough to give a clear verdict on the sound quality through the DAC. In all tests, the M300 was smoother yet more detailed, with less harsh highs and much more controlled bass. The D50s gives the illusion of more bass, but in reality it gets sloppier and dirtier when you listen to it seriously. The M300 has a slight v-taper setup which I don't like but it's not too bad. The soundstage is ridiculously wide and airy, which is shocking for a device in this price range. Sound separation and stage width are much better than the D50. It's really not even close. I highly recommend this DAC in the sub $250 price range.