January 12, 2022Audio Product Reviews

TOPPING D90SE vs SMSL VMV D1SE

In the world of sub-$1000 audio, SMSL and TOPPING are giants. Chances are that if you’re looking for the best DAC under $1,000, you’re considering their flagships: the D90SE and the VMV D1se. From a consumer perspective, these units are frustratingly similar: same DAC chip, same USB processing chip, similar-ish price. How to choose! We know your pain. We created this guide to shed a little light on the dilemma and hopefully make things easier for you.

It’s table time

Let’s put it all on the table (literally). Below is a comparison chart between some of the DACs' more salient features and specs. To make things easier, we’ve highlighted the instances where one DAC has clearly bested the other.

Category	TOPPING D90SE	SMSL VMV D1se
Price	$899	$719.99
DAC chip	ESS ES9038PRO DAC chip	ESS ES9038PRO DAC chip
USB processor	XMOS XU216	XMOS XU216
Max sampling rate	PCM: 32-bit/768kHz, DSD1024	PCM: 32-bit/768kHz, DSD512
Bluetooth version	5.0	5.0
Supported Bluetooth codecs	AAC / SBC / APTX / APTX LL / APTX HD / LDAC	AptX / SBC / AAC
Inputs	AES, Bluetooth, USB, Optical, Coaxial, IIS	USB, Optical, Coaxial, Bluetooth
Outputs	RCA, XLR	RCA, XLR
MQA	Yes	Yes
Customized Thesycon driver	Yes	Yes
Remote control	Yes	Yes
THD+N	0.00005%	0.00009%
Max dynamic range	134dB	130dB
Max SNR	134dB	130dB

As you can see, the competition is close. The two DACs are neck and neck in nearly every category, and their differences, where they do exist, are often slight. Take SNR (signal-to-noise ratio) as an example. Although the TOPPING edges out the SMSL by 4 decibels, it’s extremely unlikely that you would notice that difference even in a direct A/B test. The same could be said for dynamic range and THD+N.

The SMSL wins in price, but where the TOPPING pulls ahead is in the comparison of features. The TOPPING supports more Bluetooth codecs, a higher DSD sampling rate, and more inputs. But while those features are significant, they won’t be a deal-breaker for everyone. It really comes down to how you listen to music. Do you listen (or plan on listening) to DSD or LDAC or via AES? In that case, you’ll want to go with the D90SE. If not, then the less expensive D1se may be the smarter choice for you.

Stackability

Another consideration is stackability with the rest of your audio chain. Stackability refers to a unit’s ability to physically stack on top of another unit. Sorry if that’s a bit Captain Obvious. More generally, stackability can refer to a unit’s ability to feed into another unit in terms of power, impedance, and input/output compatibility. The D90SE has perfect stackability with the TOPPING A90 amp, for instance, because they share dimensions, I/O compatibility, and were designed to work together. The same is true of the VMV D1se and VMV A1 amplifier. All that to say: if deciding between these DACs is proving tough, you might find it easier to decide between their corresponding amplifiers. If you can figure that out, you can then just choose the DAC that stacks with it.

Flavor

Beyond differences in specs and features, there is a comparison to be made between each DAC’s “flavor”, or unique sonic qualities. The D90SE and VMV D1se are both very clean and, of course, very similar in that they use the same DAC chip and USB processor. So you’re not going to notice as much of a difference in flavor between either of these DACs and, say, an R2R ladder DAC, which has a radically different topology. But still, these DACs are not identical, and therefore not identically flavored. The differences may be small, they may be subjective, but they do exist.

In an ideal world, you would listen to both DACs side-by-side at an audio convention or somewhere before making your decision, but that’s not feasible for everyone. The next best thing is to watch and read reviews, staying on the lookout for consensus about the DACs’ subjective qualities. Multiple reviewers agreeing that a DAC sounds a certain way is a stronger testament to its true sound qualities than a single reviewer making bold “out there” claims.

We’ve compiled a list of reviews from trusted reviewers who we think will help guide you the rest of the way. Good luck, and feel free to reach out to our Support Team if you have questions!