PCM Filter – you can select your desired digital filter that are built-in directly in the DAC chip itself, there are 7 filters to play with, but the sound difference is slight at best. I’m using Slow Minimum, since there is less treble ringing.

SMSL M400 Review — Headfonics

I have made a good comparison to all of them before I made a modification to my SMSL SU6, and M400.I can’t say a single bad word about its build quality, it is really well-made, it’s built at higher standards, it’s pretty small and cute, but at ~1.65 kilos (3.6 lbs) it feels solid and quite heavy. Its heavier case tells me that a bigger transformer is sitting in there and that thought alone makes me very excited. Thanks to its smaller case, you could easily place it in tight spaces, in a killer headphone or loudspeaker setup, you can hide it just below your TV, or on top of your gaming console or Blu-ray player – in this regard it’s versatile unit. When it comes to soundstage and depth, I couldn’t differentiate them in my headphone setup. Only when I moved to a loudspeaker setup and changed the voltage to 5V on D90SE, it felt like having a better grip over the low-end. It had faster decays and an iron grip over the sub-bass territory, which wasn’t as tightly controlled on the D1SE.

SMSL m500 MQA DAC How to upgrade the firmware on your SMSL m500 MQA DAC

There’s a Bluetooth receiver on board that supports the nicest Bluetooth codecs available right now as SBC, AAC, AptX, AptX-HD, AptX-LL, LDAC and UAT. Its antenna works as a wireless signal booster and its operating distance should be around ~10 to 15 meters, depending on how many walls are in between the sender and receiver (D2). Treble is one of the standouts of the SP400, while it is extremely clean, detailed and sharp sounding, it was never bright or teeth clenching to me. It goes high and there is plenty of driver movement past top octave. SP400 is extremely good in here, with a clean and defined leading edge. The best treble I have ever heard was with THX amplifiers and SP400 is really no different. If you love real sounding cymbals, tambourines and bells then SP400 got you covered. There isn’t much to say about them design wise, one is smaller and one is bigger, one has 6 Watts on tap and one is doubling that number, one has a preamp output and SH-9 doesn’t have it. SP400 is pretty much a dual-mono version of SH-9 and it costs twice as much too. Apart from that, their UI is the same, I/O is the same, they look almost the same too.

Sound​

As a whole, SMSL VMV D2 presented a clear and an extended frequency response, never rolling-off parts of the frequency response. There weren’t drops or rises, just a complete rendition of the audible spectrum, delivering a fuller-bodied presentation to usual converters.