S.M.S.L
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Today, we review the SMSL DS100, an entry-level MQA-capable headphone amplifier and DAC using the Cirrus Logic CS43131 DAC chip. It is priced at $89.99 USD.
SMSL is well-known for producing a wide range of audiophile products, including amplifiers and DACs such as the HO100 and the DO100, and higher-end DAC AMP combo units like the SH-9 Pro and the M500 MKII.
Their latest release, the DS100, is likely their most affordable stand-alone headphone amplifier and DAC that we have reviewed to date, priced at just $90.
Using the Cirrus Logic CS43131 DAC chip, while integrating MQA and MQA-CD decoding support, the DS100 certainly has an interesting value proposition. Let's see if this compact device has what it takes to stand out in its category.
The DS100 features a straightforward and intuitive control system, designed to be user-friendly. The front panel is equipped with a single knob that serves multiple functions: power switch and input selector. Holding the knob will turn the device on or off, while a brief press will cycle through the available input sources.
The slight indentation of the knob, along with the source indicator LEDs, makes the unit easy to use even in low-light conditions. The LEDs provide clear visual feedback on the active input, making it simple to switch between different sources.
A new tariff system will take effect across all 27 EU member states starting 1 July 2026. The EU is abolishing the duty exemption for low-value parcels — all goods entering the EU will now be subject to customs duties, including a fixed duty of €3 per HS tariff code category for IOSS-declared goods under €150.
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All taxes and duties are prepaid (DDP). 10–15 working days. Free standard shipping.
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