SMSL DO400 DAC ES9039MSPRO Headphone Amplifier XMOS XU316 Bluetooth 5.1 LDAC 32bit 768kHz DSD512 MQA-CD Silver - reviews - There is 1 review.

I am very happy with it
At this price point i don't think you can do better. The ES9039 DAC chip used here is without doubt a better sounding one than the previous ES9038. The slight but obvious glare in the high frequencies of its predecessor is removed and the overall sound quality is even more transparent but more natural and pleasing at the same time. SMSL has done a very good implementation of the chip in this device, supported by a powerful and very good sounding headphone amp and a very well designed and executed output stage, capable to directly drive a power amp with surprisingly good results, practically eliminating the need of a preamp. The presence of a digital volume control instead of an analogue one is hardly noticed here.