---
product_id: 206525265
title: "S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input"
brand: "s.m.s.l"
price: "฿82238"
currency: THB
in_stock: true
reviews_count: 7
url: https://www.desertcart.co.th/products/206525265-s-m-s-l-m400-hifi-audio-dac-supports-mqa
store_origin: TH
region: Thailand
---

# AK4499 Chip Bluetooth 5.0 DSD512 32Bit/768kHz S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input

**Brand:** s.m.s.l
**Price:** ฿82238
**Availability:** ✅ In Stock

## Summary

> 🎧 Elevate Your Sound Experience!

## Quick Answers

- **What is this?** S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input by s.m.s.l
- **How much does it cost?** ฿82238 with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.co.th](https://www.desertcart.co.th/products/206525265-s-m-s-l-m400-hifi-audio-dac-supports-mqa)

## Best For

- s.m.s.l enthusiasts

## Why This Product

- Trusted s.m.s.l brand quality
- Free international shipping included
- Worldwide delivery with tracking
- 15-day hassle-free returns

## Key Features

- • **Seamless Connectivity:** Enjoy high-definition audio with Bluetooth 5.0 and multiple input options.
- • **Low Jitter Performance:** Utilizes LVDS level differential I2S for pristine audio clarity.
- • **Future-Ready Technology:** Equipped with XMOS XU216 for native DSD and ultra-high-resolution audio.
- • **Ultimate Decoding Power:** Supports MQA full decode for a live concert experience, anywhere.
- • **Unmatched Audio Fidelity:** Experience the pinnacle of sound with the flagship AK4499 DAC chip.

## Overview

The S.M.S.L M400 HiFi Audio DAC is a state-of-the-art digital-to-analog converter featuring the AK4499 chip for unparalleled audio performance. It supports MQA decoding, Bluetooth 5.0, and a variety of input options including USB, Optical, Coaxial, and I²S. With capabilities of DSD512 and 32Bit/768kHz, this DAC is designed for audiophiles seeking the highest quality sound reproduction.

## Description

Full description not available

## Product Details

- **Brand:** S.M.S.L
- **Mounting Type:** Coaxial,Plug Mount
- **Number of Pins:** 8
- **Interface Type:** Coaxial, HDMI, USB
- **Number of Channels:** 4

## Images

![S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input - Image 1](https://m.media-amazon.com/images/I/31YQ9ByHOxS.jpg)
![S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input - Image 2](https://m.media-amazon.com/images/I/51J4d44ZLjS.jpg)
![S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input - Image 3](https://m.media-amazon.com/images/I/612R9iT6euS.jpg)
![S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input - Image 4](https://m.media-amazon.com/images/I/61qf2tHAeKS.jpg)
![S.M.S.L M400 HiFi Audio DAC, Supports MQA decoding AK4499 Chip, Second XMOS XU216, DSD512 32Bit/768kHz, Bluetooth 5.0 Fully Balaced Decoder Hi-Res Hi-end, USB/ Optical/ Coaxial/ I²S/ Bluetooth Input - Image 5](https://m.media-amazon.com/images/I/41GSyXhXfZS.jpg)

## Customer Reviews

### ⭐⭐⭐⭐⭐ Incredible Value - Very Happy
*by D***N on January 3, 2021*

I ordered the SMSL M400 before I picked up my McIntosh MHA150 and planned on returning it when it arrived. Since Amazon had extended their return policy for the holidays, I decided I may as well try it out.Well....it beats the very capable built-in DAC on the McIntosh (to me). It may not sound as warm or rich as the McIntosh DAC, but it’s certainly not harsh. The improved detail, separation, and soundstage with this DAC is incredible for the price.Streaming from Roon (linked to Qobuz and Tidal) on my phone/computer —> BlueSound Node 2i (Digital Coax Out) —> SMSL M400 (Digital Coax In / Balanced Out) —> McIntosh MHA150 (Balanced In), digital sounds exactly how it should through both my headphones (Audeze LCD-X) and speakers (KEF LS50).I use the ‘Wide’ setting for DSD Filter on all DSD playback (64/128/256/512). It also has several settings for PCM filter, which is nice, but I leave it on ‘Sharp’. You can control the volume from the M400, but I leave it ‘Fixed’ as I control volume on my MHA150.The M400 unit and remote control looks and feels cheap compared to some other equipment out there. It’s technically plug and play, but if you’re using USB and want ASIO rather than WASAPI/DirectSound, you’ll have to install the driver from their website.It has it’s flaws and was a little finicky during setup, but when considering price to performance, what do you expect? I’m more interested in the sound. Just look at the Audio Science Review forum thread on tests of this DAC to see objective test results proving it’s capability.This thing is a beast. If you’re considering getting one - buy it and don’t look back. Oh and don’t forget to press ‘C’ on the remote if you think it’s not working ;)

### ⭐⭐⭐⭐⭐ Bit better sub bass than my other dac
*by C***N on July 12, 2020*

When I got this I was surprised at how light and small it is. My old dac is heavy with a divide for the power supply. I had no complaints other than the lack of mqa support. That forced me to get this dac.I got this mainly to get mqa support. I might have changed my mind if I knew I had to use usb input to get mqa. I have Tidal and really enjoy the master quility albums.I have a dac that cost the same as this one. At first I was disapointed with the sound stage. As it broke in my sound stage came back. I'll have to try swapping them out someday to see if there is a detectable difference, other than the mqa.My setup is dac, amp, headphones. I currently have THX 787 amp and hd 800s along with dac. The best description is pure heaven. I really would think anything above this is a waste of money but some have money to waste or more refined tastes.Perhaps someone could find a complaint with this dac but it would have to be pure nickpicking.On a personal note I plan to have a duplicate setup in the future, which is why I convinced myself to get this dac. One will be for music off my server and the other for Tidal. I have several headphones and will likely swap them around on the tidal set. Then I will be able to tell if there is a clear difference between the two dac's. In any case this dac will run the tidal setup.Highly recomended.

### ⭐⭐⭐⭐ No battery charging via usb to port device.
*by K***H on February 17, 2021*

I hear a pop thru my speakers via my usb port when I put my portable streaming device on pause or play. So I always hit mute 1st. The reason I returned this is usb is required for mqa which my portable device supports and sounds great..but it doesn't charge the portable device thru the usb. Thus the pioneer audio player battery dies.Who forgot to allow charging??

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*Product available on Desertcart Thailand*
*Store origin: TH*
*Last updated: 2026-03-07*