SMSL PS200 DAC ES9039Q2M USB SPDIF Bluetooth 5.0 32bit 768kHz DSD512 MQA-CD - reviews - There is 1 review.

New BEST DAC under 100€
A few words about this little plastic DAC. First of all - the delivery was quick, but unfortunately, even though the package included 10 meters of network cable, they did not fill it with foam, so the paper box arrived completely destroyed. Fortunately, nothing happened to the DAC.
Now to the DAC itself. It's really a single, cheap-looking plastic box with plastic buttons, taking it apart would probably mean destroying the box. It looks really cheap in that sense. The second thing is what's in there and how it plays. And here the game changes completely. Those who saw it disassembled claimed that this is a really seriously made DAC, with quality components and a good architecture. Sound - I compared it with my flagship DAC, built on top of the ESS 9018SE chips, as well as with the NOS DAC built on the Wolfson chip, and with the R2R DAC, although "only" DIY. What I heard got me. It's true that the sound didn't have as much layering and harmonic richness as the two ESS9018SE chips, but that DAC was 20 times the price. On the other hand - the smoothness on the SABER is incredible, the richness of details, the light naturalness, the strength in the bass and yet so deep, the dynamics did not lag behind... But what got me the most was that I could literally hear it playing silently. Silence around the instruments, around the singers, the empty space around them literally played. The space is the same - at first glance more stereo than in depth. But if you listen closely, it's there, it's just not added forcibly. I still have to come back to the price, how much it costs. SMSL probably really invested mainly in the interior, as in the packaging. Although a risky purchase for me, I didn't know what I was getting into. But I'm glad I did. I love the sound of it. He is amazing. And for €100!!!!! I RECOMMEND!!!!