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The SMSL D400 MK2 is a DAC high-end audio DAC designed to provide very high-resolution digital-to-analog conversion within a Hi-Fi system or digital audio setup. It combines an AK4191 + AK4499EX conversion architecture, USB processing handled by a third-generation XMOS XU-316, a 10MHz OCXO clock with ±3 ppb stability, and an analog stage equipped with five high-end dual operational amplifiers. Compatible with PCM streams up to 32 bits/768 kHz and DSD up to DSD512, it also supports MQA and MQA-CD decoding.
Its connectivity includes USB Type-B, I²S via HDMI, Toslink optical, coaxial SPDIF, AES/EBU and Bluetooth digital inputs, while the balanced XLR and unbalanced RCA analog outputs allow it to be connected to an integrated amplifier or a power amplifier. The D400 MK2 also features configurable volume control, fixed or variable output level, as well as a DSD Bypass function.
The SMSL D400 MK2 is based on a conversion architecture combining an AK4191 and an AK4499EX, with a Dual Mono design using one AK4499EX per channel. This configuration is complemented by five high-end dual operational amplifiers and the proprietary CK-04 clock circuit, designed to reduce jitter. The device also integrates a 10 MHz OCXO quartz oscillator with ±3 ppb stability. For USB sources, the third-generation XMOS XU-316 controller provides asynchronous transmission and enables playback of files up to PCM 32 bits/768 kHz and DSD512. The USB, I²S, optical, coaxial and AES/EBU inputs support DSD transmission, while the optical and coaxial inputs support DoP64. The D400 MK2 also supports MQA via USB, optical and coaxial, as well as MQA-CD. In terms of performance, SMSL specifies a THD+N of 0.00006% (-124dB, unweighted) on the XLR output and 0,00008 % (-121dB, unweighted) on the RCA output, with dynamic range and signal-to-noise ratio reaching respectively 132dB in XLR and 126dB in RCA.


The D400 MK2 integrates a Qualcomm Bluetooth chip for wireless music transmission from a smartphone, tablet or other compatible source. It supports LDAC codecs up to 24 bits/96 kHz, as well as aptX HD, aptX, SBC and AAC. Bluetooth therefore provides an additional digital input, alongside USB, optical, coaxial, AES/EBU and I²S connections.
The D400 MK2 features an aluminum alloy chassis equipped with gold-plated input and output connectors. Its front panel incorporates a fully laminated color IPS display beneath tempered glass, showing information relating to the source and decoding format, with an independent DoP display function allowing identification of the current decoding format.
A multifunction knob allows volume adjustment, menu navigation and function selection: a short press enters the menu and confirms, while a long press exits the menu or turns the device on and off. The menu provides access to several PCM filters, two DSD filter modes, display brightness adjustment from 1 to 99 %, as well as an automatic display-off function adjustable from 5 to 60 seconds.
The supplied infrared remote control allows control of power, input selection, volume, mute, menu navigation and a configurable FN button.


| 1 | Multifunction knob |
| 2 | IR remote control receiver |
| 3 | LED indicator |
| 4 | Display |
| 5 | XLR output |
| 6 | Bluetooth antenna |
| 7 | RCA output |
| 8 | AES/EBU input |
| 9 | Coaxial SPDIF input |
| 10 | Toslink optical input |
| 11 | USB-B input |
| 12 | I2S input via HDMI |
| 13 | Mains power supply |

Technical specifications
| Specifications | |
|---|---|
| Product type | DAC |
| DAC chip | AK4191 + AK4499EX |
| USB interface | XMOS XU316 |
| Inputs | 1x USB-B 1x I2S via HDMI 1x Toslink Optical 1x Coaxial SPDIF 1x AES/EBU Bluetooth |
| Outputs | 1x RCA 1x XLR |
| USB transmission | Asynchronous |
| USB system compatibility | Windows 7 / 8 / 8.1 / 10 / 11 (with driver) Mac OSX 10.6 or later, Linux (without driver) |
| Supported sampling rates | USB, I2S: PCM 32bit 768kHz, DSD512, MQA Toslink Optical, Coaxial SPDIF: PCM 24bit 192kHz, MQA |
| Supported Bluetooth codecs | AAC, SBC, aptX, aptX-HD, LDAC |
| Output level (Variable) | RCA: 2.5Vrms XLR: 5Vrms |
| Output impedance | RCA: 100 Ohms XLR: 200 ohms |
| THD+N | RCA: 0.00008% (-121dB, UN-WTD) XLR: 0.00006% (-121dB, UN-WTD) |
| Dynamic range | RCA: 126dB XLR: 132dB |
| SNR | RCA: 126dB XLR: 132dB |
| General | |
|---|---|
| Power supply | 100-240V AC mains |
| Power consumptionn | <10W Standby : <0.5W |
| Dimensions | 254 x 189 x 46mm |
| Weight | 1.9kg |
| Color | Silver |
| Packaging | 1x SMSL D400 MK2 1x Remote control 1x Bluetooth antenna 1x Power cable |
| Input | USB |
| Input | Optical |
| Input | I2S via HDMI |
| Input | SPDIF |
| Input | Bluetooth |
| Input | AES/EBU |
| Output | XLR |
| Output | RCA |
| DAC / ADC Chip | AK4499EX |
| DAC / ADC Chip | AK4191 |
| Max sampling rate | DSD512 |
| Max sampling rate | MQA |
| Max sampling rate | 768kHz |
| Color | Silver |
| Networking | No |
| Remote Control | Yes |