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About the M300 SE
The SMSL M300 SE is a desktop DAC and headphone amplifier designed for balanced and single-ended playback. It uses dual Cirrus Logic CS43131 DAC chips, a third-generation XMOS XU-316 USB interface, and supports MQA full decoding over USB. It provides both 6.35 mm single-ended and 4.4 mm balanced headphone outputs on the front, with balanced XLR line outputs and a 3.5 mm line out on the rear. The unit is aimed at compact desktop systems and combines DAC, headphone amp, and preamp functions in one chassis.
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