---
product_id: 536182558
title: "SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB"
brand: "s.m.s.l"
price: "€ 348.47"
currency: EUR
in_stock: true
reviews_count: 13
category: "S.M.S.L"
url: https://www.desertcart.at/products/536182558-smsl-m300se-upgraded-two-cs43131-chip-mqa-audio-decoder-ear
store_origin: AT
region: Austria
---

# Dual CS43131 DAC chips for pristine audio Bluetooth 5.0 with external antenna for extended range True balanced XLR output for studio-grade sound SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB

**Brand:** s.m.s.l
**Price:** € 348.47
**Availability:** ✅ In Stock

## Summary

> 🎶 Elevate your audio game — hear what others miss!

## Quick Answers

- **What is this?** SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB by s.m.s.l
- **How much does it cost?** € 348.47 with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.at](https://www.desertcart.at/products/536182558-smsl-m300se-upgraded-two-cs43131-chip-mqa-audio-decoder-ear)

## 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

- • **Sleek & Durable Design:** Tempered glass panel and CNC-machined aluminum chassis combine luxury aesthetics with interference reduction for pure sound.
- • **Next-Gen XMOS Processing:** Powered by the third-generation XMOS XU-316, supporting PCM up to 32bit/768kHz and DSD256 for unparalleled digital clarity.
- • **Audiophile-Grade Precision:** Experience ultra-low distortion at an astonishing -117dB THD+N, delivering crystal-clear sound that reveals every musical nuance.
- • **Versatile Connectivity & Control:** Balanced 4.4mm & 6.35mm headphone outputs, true balanced XLR, Bluetooth 5.0, plus a full-featured remote with preamp function for seamless integration.
- • **Master Quality Authenticated (MQA) Decoding:** Unlock studio-level audio fidelity with full MQA decoding, streaming your favorite tracks exactly as the artist intended.

## Overview

The SMSL M300SE is a cutting-edge headphone amplifier and DAC featuring dual CS43131 chips, third-gen XMOS XU-316 processing, and full MQA decoding. It supports ultra-high-resolution PCM up to 32bit/768kHz and DSD256 playback, with true balanced XLR outputs and Bluetooth 5.0 connectivity. Housed in a premium tempered glass and aluminum chassis, it delivers studio-quality sound with ultra-low distortion (-117dB THD+N) and advanced jitter reduction, making it the ultimate choice for discerning audiophiles and professionals.

## Description

Product Description Support MQA full decoding M300 SE is a complete MQA decoder, which will fully expand MQA music files to provide high-quality sound sources. At this playback level, you will fully hear the content created by the artist in the studio.Only the CD file size can enjoy high-quality music of 352.8kHz. what is MQA? MQA (Master Quality Authenticated) is an award-winning British technology that delivers the sound of the original master recording. The master MQA file is fully authenticated and is small enough to stream or download. THD+N(A-WTD) SNR(XLR) Dynamic range(XLR) This supports PCM playback up to 32-bit/768kHz and DSD256，DoP64 M300 SE is capable of directly sampling PCM digital audio up to 32-bit/768kHz without downsampling. It also supports Native DSD playback up to DSD256 without conversion. Optical/coaxial input supports DoP64 This chip integrates a new generation of low-power audio decoder and high-fidelity headphone amplifier with impedance detection function. It provides excellent professional-grade audio performance, greatly reduces the space occupied on the circuit board to prevent interference between circuits. It supports various Hi-Fi headphones and offers outstanding audio quality. The third generation XMOS solution XMOS XU-316, PCM support up to 32bit/768kHz, DSD support up to DSD256. Japan’s NDK ultra-low phase noise crystal. Two independent Japanese NDK ultra low phase noise crystals. Provide ultra-low JITTER clocks for 44.1K and 48K and their multipliers respectively! Built-in specially optimized power processing circuit. High-efficiency power supply chip for the decoder to provide sufficient energy, and the use of multiple groups of low-noise LDO power supply. Specifications

Review: sound perfect - excellent piece of kit easy to set up and use and quality is just second to none
Review: Awesome dac, 5 star sound for the price! - I bought it for connecting to my pc, as well as accepting optical and bluetooth inputs. I use it full balanced connected with its xlr outputs to a valve amp. I listened to it through planar magnetic headphones monoprice m1070. It not only doeas its job, but it does it splendidly. It opened up the sound revealing details in the music that before seemed muffled in comparison (i used to drive these headphones through a external sound card by creative, the g6). I can't be happier, and now i can also connect through bluetooth for streaming music from my phone to the dac, and listen to it through my planar headphones. Auditory heaven. Fully satisfied.

## Features

- Built-in two latest audio decoder chip CS43131, with well-designed circuitry to achieve an unprecedented performance of 0.00013% (-117dB) distortion!
- The new third generation XMOS XU-316, PCM support to 32bit/768kHz, DSD support to DSD256; USB support MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance.
- The clock system uses independent ultra-low clock jitter and ultra-low phase noise crystal as the audio clock. The built-in high-efficiency power supply chip provides sufficient energy for the decoder, and uses multiple low-noise LDO power supplies. Use a large number of audio-specific audiophile-grade resistors and capacitors.
- Using 1.29" OLED display. Fully balanced design and with true balanced output. With 6.35mm, 4.4mm balanced headphone output. New series of exterior design with tempered glass panel, both high-class feeling and durable! All aluminum alloy CNC precision machining chassis effectively reduce interference.
- Equipped with full-featured remote control with preamp function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask any questions, we will give you the most satisfactory answers.

## Technical Specifications

| Specification | Value |
|---------------|-------|
| ASIN | B0C4DXTGLB |
| Best Sellers Rank | 97,089 in Electronics & Photo ( See Top 100 in Electronics & Photo ) 544 in Hi-Fi Amplifiers |
| Brand | S.M.S.L |
| Country Of Origin | China |
| Customer Reviews | 4.4 out of 5 stars 127 Reviews |
| Item Weight | 0.54 Kilograms |
| Manufacturer | S.M.S.L |
| Manufacturer Part Number | M300SE |
| Model Number | M300SE |
| Number of Channels | 2 |
| Number of channels | 2 |
| Number of items | 1 |
| Product Warranty | 2 |
| Unit Count | 1.0 count |
| Unit count | 1.0 count |

## Product Details

- **Brand:** S.M.S.L
- **Manufacturer:** S.M.S.L
- **Number of channels:** 2
- **Number of items:** 1
- **Unit count:** 1.0 count

## Images

![SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB - Image 1](https://m.media-amazon.com/images/I/41OXaJn5fWL.jpg)
![SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB - Image 2](https://m.media-amazon.com/images/I/61vkv0lqJsL.jpg)
![SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB - Image 3](https://m.media-amazon.com/images/I/71Q-48nnaRL.jpg)
![SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB - Image 4](https://m.media-amazon.com/images/I/61NaETov6ML.jpg)
![SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB - Image 5](https://m.media-amazon.com/images/I/61r6tHzMWwL.jpg)

## Questions & Answers

**Q: Can both balanced and SE line outs be used at the same time?**
A: Yes, just set the output to ALL.

**Q: Why are there two listing on this model? It says third generation on this one, does that mean this is the latest version?**
A: Yes, what you are seeing now is the latest version.

## Customer Reviews

### ⭐⭐⭐⭐⭐ sound perfect
*by A***R on 9 November 2025*

excellent piece of kit easy to set up and use and quality is just second to none

### ⭐⭐⭐⭐⭐ Awesome dac, 5 star sound for the price!
*by F***E on 9 December 2024*

I bought it for connecting to my pc, as well as accepting optical and bluetooth inputs. I use it full balanced connected with its xlr outputs to a valve amp. I listened to it through planar magnetic headphones monoprice m1070. It not only doeas its job, but it does it splendidly. It opened up the sound revealing details in the music that before seemed muffled in comparison (i used to drive these headphones through a external sound card by creative, the g6). I can't be happier, and now i can also connect through bluetooth for streaming music from my phone to the dac, and listen to it through my planar headphones. Auditory heaven. Fully satisfied.

### ⭐⭐⭐⭐ Sounds great, compact & powerful headphone amp
*by A***R on 5 August 2025*

I'm a fan of SMSL product and this didn't disappoint, good sound quality, well-made and a compact foot print. Plenty of power for my Sivga Luan headphones

## Frequently Bought Together

- SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB
- Cable Matters 2-Pack Premium XLR to XLR Cables - 6ft, Male to Female Microphone Cable, Oxygen-Free Copper (OFC) Mic Cord, Black

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*Product available on Desertcart Austria*
*Store origin: AT*
*Last updated: 2026-07-23*