Overview

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The SMSL AO300 combines a DAC, headphone amp, and speaker amp in a single compact unit. Street price is 289 USD[3], featuring a Cirrus Logic CS43131 DAC, Infineon MA5332MS Class-D power stage, NJW1194 electronic volume, and XMOS XU-316 USB[1][2]. It outputs 165W×2 @4Ω / 85W×2 @8Ω, supports 2.1ch via subwoofer out, and offers USB / optical / coaxial / RCA / Bluetooth / HDMI ARC inputs plus 6.35mm and 4.4mm headphone outputs; MQA / MQA-CD are supported[1][2].

Scientific Validity

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Published specifications state THD+N 0.003% (1kHz), SNR 107dB, and crosstalk 98dB[2], all consistent with audibly transparent performance. Digital formats include PCM up to 32-bit/768kHz and DSD256 over USB, with PCM 192kHz / DoP64 on optical/coax, and MQA/MQA-CD support[1][2]. Rated power is 165W×2 (4Ω) / 85W×2 (8Ω)[2]. Third-party lab measurements remain limited; this section reflects the manufacturer’s data. For hands-on impressions, see an external review[4].

Technology Level

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A proven parts bin—CS43131 + MA5332MS + XU-316 + NJW1194—prioritizes practicality over novelty[1][2]. While not groundbreaking, the integration of HDMI ARC, 2.1ch, and multi-input flexibility is thoughtfully executed[2].

Cost-Performance

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We benchmark against the cheapest market product with equal-or-better functions/specs. The Loxjie A40 (255 USD) matches AO300 on key features—HDMI ARC, 6.35/4.4mm headphone outs, 2.1ch (sub out)—and lists similar spec figures (THD+N 0.003%, SNR 107dB, 165W×2 @4Ω / 85W×2 @8Ω)[6]. Using 289 USD (AO300)[3] vs 255 USD (A40)[5] yields a 0.9 cost-performance score for AO300.

Reliability & Support

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A 1-year warranty is stated[2]. The unit includes standard protections (over-temperature/over-current) and an internal PSU[1][2]. Long-term field data are still limited given the model’s recency.

Rationality of Design Philosophy

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By covering TV (ARC) through to desktop sources without add-ons[2], and allowing 2.1ch expansion[2], AO300 offers a broadly applicable, compact hub for everyday listening.

Advice

• Ideal if you want an ARC-capable all-in-one for TV + desktop with minimal boxes.
• If you mainly need a headphone-first setup or special gain/impedance options, a dedicated headphone amp may still be preferable.
• For built-in network streaming / multi-room, consider streamer-amps (e.g., WiiM Amp family) as a complement.

References

[1] SMSL (official) AO300 product page — https://www.smsl-audio.com/portal/product/detail/id/848.html
[2] SMSL (official) AO300 User Manual (PDF) — https://www.smsl-audio.com/upload/portal/download/AO300Manual.pdf
[3] HiFiGo AO300 product page (price reference: 289 USD) — https://hifigo.com/products/smsl-ao300
[4] Soundphile Review: SMSL AO300 — https://www.soundphilereview.com/reviews/smsl-ao300-review-44755/
[5] Loxjie A40 (Amazon US; price reference 255 USD) — https://www.amazon.com/LOXJIE-A40-Amplifier-Headphone-Receiver/dp/B0CP27TQ2P
[6] Loxjie A40 (specs confirmation; Audiophonics) — https://www.audiophonics.fr/en/integrated-amplifiers/loxjie-A40-p-18780.html

(2025.8.14)