---
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: "1264 zł"
currency: PLN
in_stock: true
reviews_count: 13
category: "S.M.S.L"
url: https://www.desertcart.pl/products/536182558-smsl-m300se-upgraded-two-cs43131-chip-mqa-audio-decoder-ear
store_origin: PL
region: Poland
---

# Dual CS43131 DAC chips Bluetooth 5.0 with external antenna True balanced XLR output 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:** 1264 zł
**Availability:** ✅ In Stock

## Summary

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

## 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?** 1264 zł with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.pl](https://www.desertcart.pl/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

- • **Hi-Res Audio Mastery:** Supports PCM up to 768kHz/32bit and DSD256 for every nuance in your music.
- • **User-Centric Control:** 1.29" OLED display and full-featured remote with preamp function put you in command.
- • **Sleek & Durable Design:** Tempered glass panel and CNC-machined aluminum chassis combine luxury with interference reduction.
- • **Next-Level Connectivity:** Seamlessly stream via Bluetooth 5.0 or connect through USB, optical, and balanced XLR outputs.
- • **Audiophile-Grade Precision:** Experience ultra-low distortion at an astonishing -117dB THD+N for crystal-clear sound.

## Overview

The SMSL M300SE (Upgraded) is a high-fidelity headphone amplifier and DAC featuring dual CS43131 chips, third-generation XMOS XU-316 processor, and Bluetooth 5.0 with external antenna. It supports ultra-high resolution audio formats including PCM 768kHz/32bit and DSD256, delivering pristine sound with -117dB distortion. Its fully balanced outputs, premium build with tempered glass and CNC aluminum chassis, plus a user-friendly OLED display and remote control, make it a top-tier choice for discerning audiophiles and professionals seeking immersive, detailed audio performance.

## Description

Shop 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. Free delivery and returns on eligible orders.

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 | 30,946 in Electronics & Photo ( See Top 100 in Electronics & Photo ) 155 in Hi-Fi Amplifiers |
| Item model number | M300SE |
| Manufacturer | S.M.S.L |
| Package Dimensions | 23.09 x 18.21 x 11.2 cm; 540 g |

## Product Details

- **Brand:** S.M.S.L
- **Manufacturer:** S.M.S.L
- **Number of Channels:** 2

## 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)

## 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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**Shop now:** [https://www.desertcart.pl/products/536182558-smsl-m300se-upgraded-two-cs43131-chip-mqa-audio-decoder-ear](https://www.desertcart.pl/products/536182558-smsl-m300se-upgraded-two-cs43131-chip-mqa-audio-decoder-ear)

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*Product available on Desertcart Poland*
*Store origin: PL*
*Last updated: 2026-04-24*