SMSL M400 MQA DAC (Digital-to-Analog Converter)


Dang it.

Unfortunately, this product has reached its end of life. Luckily, we have a great replacement in the SMSL SU-10 DAC, which is similarly priced and decodes MQA and MQA-CD.

The SMSL M400 MQA DAC will use the newest high performing D/A chip from AKM, the AK4499. It supports MQA decoding, PCM 32bit / 768 kHz, and DSD512 Native. It supports UAT files, comes with a high-end power supply, and includes a jitter clock design. The M400 has USB, Optical, Coaxial, Bluetooth, and IIS inputs. For outputs, it has RCA and XLR capability. Finally, it comes with remote control for ease of use from a distance.


  • Input: USB, Optical, Coaxial, IIS, Bluetooth
  • Output: RCA, XLR
  • USB Transmission: Asynchronization
  • USB Compatibility: Windows 7, 8, 8.1, 10, Mac OSX, Linux
  • Bit Depth:
    • USB/IIS: 1bit, 16-32bit
    • Optical/Coaxial: 1bit, 16-32bit
  • Sampling Rate:
    • USB/IIS: PCM 44.1 - 768kHz, DSD 2.8224 - 22.5792MHz
    • Optical/Coaxial: PCM 44.1 - 192kHz
  • D/A Chip: AK4499EQ
  • Contains XMOS XU216 Chip
  • Contains 2 ACCUSILICON Crystal Oscillators
  • Supports MQA Decoding
  • Bluetooth 5.0 Specs
    • UAT: 24bit/192kHz 1200kbps (-1200kbps/900kbps/600kbps)
    • LDAC: 24bit/96kHz 990kbps (-990kbps/660kbps/330kbps)
    • aptX HD: 24bit/48kHz 576kbps
    • aptX: 16bit/44.1kHz 352kbps
    • AAC: 16bit/44.1kHz 320kbps
    • SBC: 16bit/44.1kHz 328kbps
  • SNR: 131dB
  • THD+N: 0.000068% (-123dB)
  • THD+N (A-weighted): 0.000058% (-124dB)
  • Dynamic Range:
    • XLR: 131dB
    • RCA: 125dB
  • Power Consumption: 5W
  • Standby Power: <0.5W
  • Size: 220 x 215 x 43 mm (w x h x d)
  • Weight: 1.53kg

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