If you're hunting for a high-performance DAC and headphone amplifier that won’t eat your entire desktop, the new SMSL DL400 might just be your next obsession. Priced at $499 at Amazon, this all-in-one desktop unit is loaded with serious hardware — and in true SMSL fashion, it’s packaged in a sleek, minimalist box that’s way more powerful than it looks.
Let’s dig into what makes the DL400 such a compelling option for audiophiles and headphone enthusiasts.
At the heart of the DL400 is ESS’s ES9039MSPRO, a flagship-level DAC chip that delivers high dynamic range, ultra-low distortion, and support for just about every format under the sun. So, if you’re spinning DSD512 tracks, decoding full MQA and MQA-CD, or just streaming over Bluetooth, this thing can handle it all.
SMSL pairs that DAC with XMOS’s XU316 USB processor, unlocking native support for PCM 32-bit/768kHz and DSD512 over USB. And yes, there’s Bluetooth 5.1 with support for LDAC, aptX HD, and AAC, so wireless isn’t an afterthought — it’s fully baked in.
From a feature standpoint, this is one of those devices where you check the spec sheet twice just to make sure you read it right.
The DL400 isn’t just a DAC — it also houses a serious balanced headphone amplifier that can output up to 6W per channel into 16 ohms. That means even power-hungry planar magnetic headphones or high-impedance dynamics like the Sennheiser HD 800S or Beyerdynamic DT1990 Pro are fair game.
There are two headphone outputs on the front:
It’s nice to see the 4.4mm output becoming standard, especially for users with higher-end IEMs or headphones that benefit from balanced drive without needing an XLR cable setup.
And yes, volume control is handled by an aluminum digital encoder knob, and the user interface is shown on a clean, legible display that shows your source, bit depth, sampling rate, and output mode.
As for connectivity, this is where the DL400 truly separates itself from smaller dongle DACs and entry-level desktop gear. On the back, you’ll find a surprisingly comprehensive set of connections:
So whether you’re building a desktop headphone setup, integrating it into a high-end stereo system, or just connecting a streamer or CD transport, the DL400 plays nice with almost anything.
There’s even an updatable firmware system via USB, which shows SMSL is planning to support it beyond launch — always a nice bonus.
On the software side, the DL400 lets you tweak a lot:
These aren’t gimmicks — they give the user real flexibility in fine-tuning the audio chain to suit different setups and genres.
Bluetooth even supports song metadata (album art, song name) shown on the DL400’s display, which is rare and useful for people who just want to vibe wirelessly without a laptop nearby.
If you're looking for a:
…then the DL400 is squarely in your lane.
This is clearly aimed at people who want a serious desktop audio experience without needing a stack of components. It’s also a great option for someone upgrading from a basic USB dongle, or those who are ready to explore balanced outputs and higher-end headphones without jumping into the $1,000+ bracket.
The SMSL DL400 is one of those rare pieces of gear that blends audiophile specs with real-world usability. It’s not chasing after retro nostalgia or minimalist design at the expense of features. Instead, it just quietly shows up with Bluetooth 5.1, flagship DAC chips, balanced headphone outputs, and enough power to run almost anything you plug into it.
It might not have the brand cachet of RME or Chord, but for $499, this SMSL box brings an awful lot to the table — and to your ears.
If you’re building a new listening setup or just want an endgame DAC/amp combo that doesn’t scream for attention, the DL400 might just be the right call.
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