The SMSL SU-10 is a high-end balanced DAC, benefiting from a rigorous design allowing it to provide a precise sound reproduction, as close as possible to the original signal. It is equipped with two ESS ES9038Pro digital to analog conversion chips, ensuring a particularly efficient decoding, with a very low level of distortion and noise. In combination with a state-of-the-art XMOS XU316 USB interface, the SU-10 is capable of playing high-resolution audio streams up to PCM 32bit 768kHz and DSD512, but also decoding MQA files. The converter stage also works in conjunction with a high performance CK-03 clock circuit, which reconstructs an accurate clock signal to minimize the jitter level.

The whole benefits from a careful manufacture. For example, there are no less than 21 OPA1612A OPAs in the conversion stage. The dual linear low noise power supply allows to provide an independent electrical signal to the analog circuit and to the digital section. Several voltage regulators ensure a high stability and reliability of this signal.