S.M.S.L M400 vs TOPPING D90 Comparison Chart

S.M.S.L M400 vs TOPPING D90 Comparison Chart

Many of you have asked for a comparison between the S.M.S.L M400 vs TOPPING D90 DACs, so here it is! This is a comparison chart of technical specs, customer reviews, and well known influencers weighing in on the S.M.S.L M400 vs TOPPING D90. We hope this is helpful for you as you make your purchasing decision!

S.M.S.L M400

 Price $809.99 (USD)  $699.99 (USD)

8.46 x 1.7 x 8.66 (in)

21.5 x 4.3 x 22 (cm)

1.77 x 8.74 x 6.3 (in)

4.5 x 22.2 x 16 (cm)


3.4 (lbs)

1.5 (kg)

6.6 (lbs)

2.9 (kg)

D/A Chip AKM AK4499 AKM AK4499
  • USB
  • Optical
  • Coaxial
  • Bluetooth
  • MQA
  • USB
  • Optical
  • Coaxial SPDIF
  • XLR
  • RCA
  • Balanced XLR
  • Single Ended RCA
USB Interface XMOS XU216
  • XMOS XU208 (Standard)
Sampling Rates

USB: PCM up to 44.1bit 768kHz /

DSD 2.8224 to 22.5792MHz

IIS: PCM up to 44.1bit 768kHz /

DSD 2.8224 to 22.5792MHz

Coaxial, Optical, AES: PCM up to 44.1bit 192kHz

USB: PCM up to 32bit 768kHz / Native DSD up to DSD512 / DSD DoP up to DSD256

IIS: PCM up to 32bit 768kHz / DSD up to DSD512

Coaxial, Optical, AES: PCM up to 24bit 192kHz

Dynamic Range
  • XLR: 131 dB
  • RCA: 125 dB
125 dB
Influencer Sound Opinion

“[My] friend who actually records music, he listens to them in live events and he listens to them at home and he said that this this [S.M.S.L. 400] reproduced the music that he heard live closer to the real thing than the other DAC that he had….in the past he cannot listen without a subwoofer, but because there's good bass with this SMSL, he can actually listen even without a subwoofer. The only thing he probably needs to do is probably get a super tweeter for it, because the top end is a bit rolled off with the tiler and given the SMSL is a neutral deck — whatever you have will sound exactly the way it's meant to be. For those of you who want that boosted top end, this is not it; it will reveal exactly what your system is.”

—Thomas & Stereo

Influencer Conclusion

“If you have decided to go for a neutral-sounding DAC, that's your direction you've decided...I say save up and get this DAC. The reason is because once you get this DAC you no longer need to upgrade, unless you're thinking to skip to the $4,000 - 6,000 area. Your system bottleneck will no longer be the DAC. But, it's very important this has to be your taste, if you like something with a bit more color, then of course you look at the other DACs, but if you want a neutral DAC this is what you get.”

—Thomas & Stereo

“My definition of “giant killer” is this: if the overall performance is close enough in every single category, then for me it makes more sense to purchase the less expensive unit. That's why I call it “giant killer” ...that's why giant killers can be a $300 or $1,000 DAC, the price doesn't matter, because if a $300 DAC performance is close enough to a $1,000 DAC, that as far as I'm concerned is called a “giant killer.” This TOPPING D90 is a giant killer.”

—Thomas & Stereo

Take a look at the YouTube reviews:  S.M.S.L M400

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