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The SMSL DL400 is a DAC and headphone amplifier designed to deliver very high-level audio performance in a compact form factor. Thanks to high-quality components such as an ESS ES9039MSPRO DAC chip, as well as a balanced headphone amplification architecture featuring a PLFC (Precision Linear Feedback Circuit), impressive headphone amplification power, and extensive compatibility with Hi-Res formats, it is ideal for both discerning audiophiles and studio professionals.
The DL400 is based on the ESS ES9039MSPRO DAC chip, a flagship model from the American manufacturer ESS, featuring hardware decoding of MQA and MQA-CD. This architecture enables extremely precise sound reproduction, with a high level of detail, wide dynamic range, and ultra-low distortion.
Combined with the third-generation XMOS XU-316 processor, the DL400 supports high-resolution streams up to PCM 32bit 768kHz and DSD512, ensuring full compatibility with the most demanding audio files.

The DL400 features a fully balanced headphone amplification stage based on 4 PLFC (Precision Linear Feedback Circuit) circuits with very low distortion. This design delivers impressive power:
This power reserve allows it to drive both high-impedance headphones and sensitive IEMs with precision and control via the DL400’s single-ended 6.35mm jack and balanced 4.4mm jack outputs.


Equipped with a Qualcomm Bluetooth 5.1 chip, the DL400 supports AAC, ABC, aptX, aptX-HD and LDAC (24bit/96kHz) codecs. This enables high-quality wireless streaming, close to wired listening.
To suit each user’s preferences, the DL400 offers 8 PCM filters and 9 “sound color” modes. These options allow fine adjustment of the sound signature according to your headphones or audio system.

The SMSL DL400 features an I2S interface that is ideal for high-resolution audio connections. The pinout can be adapted depending on the source being used.


| 1 | Single-ended 6.35mm headphone output |
| 2 | Balanced 4.4mm headphone output |
| 3 | Display |
| 4 | Multifunction button |
| 5 | Balanced XLR output |
| 6 | Single-ended RCA output |
| 7 | AES/EBU input |
| 8 | Coaxial input |
| 9 | Optical Toslink input |
| 10 | I2S input via HDMI |
| 11 | USB-C input |
| 12 | Bluetooth antenna |
| 13 | IEC mains power input |
Technical Specifications
| Specifications | |
|---|---|
| Product type | DAC |
| DAC chip | ES9039MSPRO |
| USB interface | XMOS XU316 |
| Op-amps | OPA1612 |
| Bluetooth chip | QCC5125 |
| Input | 1x USB-C 1x I2S via HDMI 1x Optical Toslink 1x Coaxial 1x AES/EBU Bluetooth |
| Output | 1x Balanced XLR 1x Single-ended RCA 1x Single-ended 6.35mm headphone output 1x Balanced 4.4mm headphone output |
| Supported sampling rates | USB: PCM up to 32bit 768kHz, DSD DoP256, DSD512, MQA I2S via HDMI: PCM up to 32bit 768kHz, DSD512, MQA Optical Toslink, Coaxial: PCM up to 24bit 192kHz, DSD DoP64, MQA-CD AES/EBU: PCM up to 24bit 192kHz, MQA-CD |
| Supported Bluetooth codecs | SBC, AAC, aptX, aptX-HD, LDAC |
| USB transmission | Asynchronous |
| USB compatibility | Windows 7/8/8.1/10/11 (with driver) Mac OSX 10.6 or later, Linux (driverless) |
| Line output level | RCA: 2.5Vrms XLR: 5Vrms |
| Headphone output power | 2x 6000mW @ 16 ohm 2x 3000mW @ 32 ohm 2x 700mW @ 300 ohm |
| Output impedance | XLR/RCA: 100 ohm HPA: close to 0 ohm |
| Dynamic range | XLR: 133dB HPA: 127dB |
| SNR | XLR: 133dB HPA: 127dB |
| THD+N | 0.00005% (-125dB)(UN-WTD) HPA: 0.00009% (-120dB)(UN-WTD) |
| HPA Gain | Single-ended: +9.5dB Balanced: +15.5dB |
| General | |
|---|---|
| Power supply | Mains power |
| Power consumption | < 40W Standby: < 0.5W |
| Dimensions | 250 x 47 x 240mm |
| Weight | 1.74kg |
| Color | Black |
| Package contents | 1x SMSL DL400 DAC 1x IR remote control 1x Bluetooth antenna |