The SMSL DO100 Pro DAC redefines what's possible in budget audio. This review dives deep into this remarkable device, exploring its exceptional performance and value. Boasting dual ESS9038Q2M DAC chips and six Texas Instruments OPA1612 op-amps, the DO100 Pro delivers flagship-level audio quality at a fraction of the cost. Its extensive connectivity options, including USB, coaxial, optical SPDIF, and HDMI ARC, cater to a wide range of audio sources. Support for high-resolution audio formats like DSD512 and PCM up to 768kHz/32bit, plus MQA decoding, ensures pristine sound reproduction.Beyond its impressive specifications, the DO100 Pro shines with its rich, detailed sound signature. Experience deep, authoritative bass, a clear and detailed mid-range, and smooth, airy treble. The exceptional imaging and wide soundstage create an immersive listening experience. This review will unpack the DO100 Pro's build quality, user interface, and internal design, ultimately determining whether it truly lives up to its promise of flagship performance at a budget-friendly price.
Pros And Cons
- Even better performance than SMSL PA40
- Decodes DSD 512 and PCM up to 768 kHz/32 bits
- MQA decoding
- Bluetooth 5.1 with LDAC and aptX HD codecs
- Very low THD+N (0.00005%)
- High signal-to-noise ratio and dynamic range (151dB XLR, 127dB RCA)
- Simple menu with input, filter, DPLL level, and backlight adjustments
- Includes remote control
- HDMI ARC input
- Balanced XLR and single-ended RCA outputs
- Full, rich bass with great texture
- Detailed mid-range with good vocal timber
- Smooth treble without harshness, open and airy
- Amazing level of detail without being overdone
- Excellent imaging with wide, deep soundstage
Read more: Fiio K11 R2R DAC/Amp Review: A Worthy Upgrade or Redundant Luxury?
Specifications and Features
The SMSL DO100 Pro is a digital-to-analog converter (DAC) boasting impressive specifications for its price point. It utilizes dual ESS9038Q2M chips, known for their high-quality audio reproduction. The DAC also includes six Texas Instruments OPA1612 operational amplifiers for superior sound quality.

Connectivity options are extensive, featuring USB (with an XMOS XU208 chip), coaxial, optical SPDIF, and notably, HDMI ARC input – a rarity at this price. Bluetooth 5.1 with LDAC and aptX HD codecs ensures wireless high-resolution audio streaming.

Decoding capabilities are top-notch, supporting DSD512 and PCM up to 768kHz/32bit, along with MQA decoding. The incredibly low THD+N of 0.00005% and a signal-to-noise ratio of 151dB (XLR) speak volumes about its exceptional performance. These specs would have been considered flagship-level just a few years ago.

Build Quality and User Interface
The DO100 Pro boasts a solid build quality with a simple yet functional design. The front panel features an LCD screen (with a removable screen protector) displaying essential information. The rotary knob provides intuitive control over volume, power, and menu navigation.

The menu itself is straightforward. Users can easily select inputs, filter types (FL2 being the reviewer's favorite), adjust the DPLL phase-locked loop setting, and manage backlight brightness. The included remote control mirrors the PA4's, though with different codes. This makes it easy to manage functions from a distance.

Internal Components and Design
Internally, the DO100 Pro reveals a well-organized layout, with separate sections for the power supply and audio circuitry. High-quality components, including Nichicon capacitors and four MKP capacitors, contribute to the device's sound quality. The Qualcomm Bluetooth chip and XMOS USB bridge are clearly visible.

Two symmetrical audio paths, each incorporating an ESS9038Q2M DAC and six OPA1612 op-amps, are responsible for the balanced XLR and RCA outputs. The reviewer notes two additional, unidentified chips that have been sanded down, suggesting possible custom modifications or unique design elements.

Sound Quality Analysis
The DO100 Pro delivers a rich and full sound profile. The bass response is deep, authoritative, and well-defined, with excellent texture and no mid-bass bleed. The mid-range is incredibly detailed, enhancing the clarity and realism of vocals. There's no harshness or sibilance, ensuring a fatigue-free listening experience.

The treble is smooth and airy, not overly bright or harsh, but still open and transparent. While not as open as some higher-end options, it's remarkable for the price. Detail retrieval is exceptional; subtle nuances in musical performances are readily apparent, demonstrating the DAC's superb resolution without being overwhelming.

Imaging and Soundstage
The DO100 Pro's exceptional detail translates to an equally impressive soundstage. The imaging is wide, deep, and precise, with instruments placed naturally and realistically within the soundscape. Instruments retain their physicality, avoiding the pinpoint localization common in some lesser DACs.

The reviewer highlights the 'Fragile' cover by Meline Keller as a perfect example of the DO100 Pro's strengths in imaging, emphasizing the separation and placement of the strings and vocals, which are easily discernible.

Conclusion and Recommendation
The SMSL DO100 Pro significantly surpasses expectations for its price. It delivers flagship-level performance in sound quality, detail, and imaging, making it a remarkable value proposition. The combination of high-quality components, thoughtful design, and impressive specifications makes it a top contender in the budget DAC market.

The reviewer explicitly recommends the DO100 Pro, especially when paired with the SMSL PA40 amplifier. This combination offers an outstanding audio setup at a fraction of the cost of comparable systems, and is worthy of consideration for both budget-conscious audiophiles and those seeking an exceptional upgrade.
