---
product_id: 676940226
title: "SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db"
brand: "s.m.s.l"
price: "₩556308"
currency: KRW
in_stock: true
reviews_count: 5
category: "S.M.S.L"
url: https://www.desertcart.kr/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier
store_origin: KR
region: South Korea
---

# Dual CS43131 chips for pristine audio Bluetooth 5.0 with extended range Supports PCM 768kHz/32bit & DSD256 SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db

**Brand:** s.m.s.l
**Price:** ₩556308
**Availability:** ✅ In Stock

## Summary

> 🎶 Elevate your sound game — because your ears deserve the best!

## Quick Answers

- **What is this?** SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db by s.m.s.l
- **How much does it cost?** ₩556308 with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.kr](https://www.desertcart.kr/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier)

## 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

- • **Effortless Control & Support:** Comes with a full remote and 365-day customer service to keep your audio journey smooth.
- • **Hi-Res Audio Decoding Powerhouse:** Supports PCM up to 32bit/768kHz, DSD256, and MQA decoding for audiophile-grade playback.
- • **Sleek OLED Display & Premium Build:** 1.29-inch OLED screen housed in CNC-machined aluminum with tempered glass for a modern, durable look.
- • **Seamless Wireless & Wired Connectivity:** Bluetooth 5.0 with external antenna plus balanced XLR and dual headphone outputs for versatile setups.
- • **Unmatched Clarity & Ultra-Low Distortion:** Experience near-perfect sound with a distortion level of just 0.00013% (-117dB).

## Overview

The S.M.S.L M300SE is a cutting-edge headphone amplifier and DAC featuring dual CS43131 chips, ultra-low distortion (-117dB), and support for high-resolution PCM (up to 768kHz/32bit) and DSD256 formats. It offers versatile connectivity including Bluetooth 5.0 with an external antenna, balanced XLR outputs, and dual headphone jacks. Its premium CNC-machined aluminum chassis with tempered glass and a crisp OLED display combine durability with style. Designed for audiophiles and professionals seeking pristine sound quality and flexible control, it includes a full remote and year-round customer support.

## Description

Built on two latest CS43131 audio decoding chips, combined with carefully designed circuits, its performance reaches an unprecedented distortion level of 0.00013% (-117dB) ! The new XMOS XU-316 3rd generation with PCM support up to 32bit/768kHz and DSD support up to DSD256; USB supports MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance. The Clock system uses an independent ultra-low clock crystal oscillator and ultra-low phase noise as an audio clock. The built-in high-efficiency power chip provides enough power for the decoder and uses various sets of low-noise LDO power supply. Use a large number of audio fever grade resistors and capacitors. Use a 1.29 OLED display. Fully balanced design with truly balanced performance. Equipped with symmetrical 6.35mm and 4.4mm headphone outputs. The new exterior design series combined with tempered glass panels combines high-end feel and durability! All aluminum alloy CNC precision machining machinery housings effectively reduce the Equipped with a fully functional remote control and front function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask questions and we will give you the most satisfactory answer

Review: Suena muy bien , lo utilizado con más , iPhone e iPad y funciona y se escucha muy bien , muy buen fav por el precio
Review: Na het kijken en lezen van reviews, de sprong gewaagt en blij dat ik dat gedaan heb. Oudere koptelefoons komen weer tot leven, je hoort details die je eerder niet hoorde en ook koptelefoons die deze unit eigenlijk niet zou kunnen aansturen (bijv. 80 Ohm) Laat deze unit zingen en ook de ruimtelijke plaatsing is geweldig. Kortom: Ben je op zoek naar een budget Amp/ DAC die geweldig presteert voor het bedrag? Go for it

## Features

- Built on two latest CS43131 audio decoding chips, combined with carefully designed circuits, its performance reaches an unprecedented distortion level of 0.00013% (-117dB) !
- The new XMOS XU-316 3rd generation with PCM support up to 32bit/768kHz and DSD support up to DSD256; USB supports MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance.
- The Clock system uses an independent ultra-low clock crystal oscillator and ultra-low phase noise as an audio clock. The built-in high-efficiency power chip provides enough power for the decoder and uses various sets of low-noise LDO power supply. Use a large number of audio fever grade resistors and capacitors.
- Use a 1.29 OLED display. Fully balanced design with truly balanced performance. Equipped with symmetrical 6.35mm and 4.4mm headphone outputs. The new exterior design series combined with tempered glass panels combines high-end feel and durability! All aluminum alloy CNC precision machining machinery housings effectively reduce the
- Equipped with a fully functional remote control and front function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask questions and we will give you the most satisfactory answer

## Technical Specifications

| Specification | Value |
|---------------|-------|
| ASIN | B0C4DXTGLB |
| Best Sellers Rank | #127,010 in Electronics ( See Top 100 in Electronics ) #375 in Home Audio Amplifiers |
| Item model number | M300SE |
| Manufacturer | S.M.S.L |
| Package Dimensions | 23.09 x 18.21 x 11.2 cm; 540 g |

## Images

![SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 1](https://m.media-amazon.com/images/I/41OXaJn5fWL.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

### ⭐⭐⭐⭐⭐ Review
*by D***R on 31 January 2024*

Suena muy bien , lo utilizado con más , iPhone e iPad y funciona y se escucha muy bien , muy buen fav por el precio

### ⭐⭐⭐⭐⭐ Review
*by M***K on 2 January 2024*

Na het kijken en lezen van reviews, de sprong gewaagt en blij dat ik dat gedaan heb. Oudere koptelefoons komen weer tot leven, je hoort details die je eerder niet hoorde en ook koptelefoons die deze unit eigenlijk niet zou kunnen aansturen (bijv. 80 Ohm) Laat deze unit zingen en ook de ruimtelijke plaatsing is geweldig. Kortom: Ben je op zoek naar een budget Amp/ DAC die geweldig presteert voor het bedrag? Go for it

### ⭐⭐⭐⭐⭐ Review
*by M***M on 8 February 2024*

Kaliteli bir sesi var. Çok beğendim.

## 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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**Shop now:** [https://www.desertcart.kr/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier](https://www.desertcart.kr/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier)

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*Product available on Desertcart South Korea*
*Store origin: KR*
*Last updated: 2026-01-22*