Overview

The SMSL SU-10 is a flagship desktop DAC built around dual ESS ES9038PRO converters with a 16-channel summing architecture, XMOS XU316 USB, and a fully regulated dual-linear power supply (separate rails for digital/analog). It supports PCM 32-bit/768 kHz, native DSD512, MQA/MQA-CD, and Bluetooth with LDAC. Connectivity includes USB, optical, coaxial, AES/EBU, I2S (HDMI), and BT. At 900 USD, it targets users seeking transparent, measurement-driven performance with modern I/O [1][2].

Scientific Validity

\[\Large \text{0.9}\]

Manufacturer-stated measurements: THD+N 0.00005% (−126 dB), dynamic range 135 dB (XLR), and S/N ratio 135 dB (XLR) [1]. Third-party testing at Audio Science Review characterizes SU-10 performance as “state of the art,” with results approaching the analyzer noise floor on XLR, i.e., effectively transparent for human hearing under controlled conditions [3]. Output levels are specified at ≈5.1 Vrms (XLR) and ≈2.6 Vrms (RCA), ensuring full-scale headroom into downstream gear [4]. These figures comfortably exceed transparency thresholds for DACs (e.g., S/N ≥105 dB, THD+N ≤0.01%).

Technology Level

\[\Large \text{0.8}\]

The design uses two ES9038PRO chips in a parallel-channel topology, a third-generation USB interface (XMOS XU316), 21 OPA1612 op-amps in the analog stage, clock management, and extensive local regulation with dual linear supplies [1][2]. While execution quality is high, most building blocks are proven off-the-shelf rather than proprietary innovation, so the score reflects excellent implementation over novelty.

Cost-Performance

\[\Large \text{1.0}\]

Comparator selection (equivalent-or-better): TOPPING D90 III SABRE — dual ES9039SPRO, XMOS XU316, LDAC BT, I2S/AES, MQA, and manufacturer specs at or above SU-10 (e.g., THD+N <0.000041%, DR up to ≈135 dB) [5][6][7]. Representative market price: 899 USD [6][8].
Calculation (class-agnostic, cheapest equivalent-or-better): 899 USD ÷ 900 USD = 0.999 ⇒ 1.0 after rounding.

Reliability & Support

\[\Large \text{0.7}\]

CNC aluminum chassis and tempered-glass display imply robust mechanics. SMSL offers standard distributor-backed warranty (commonly 2 years via major retailers) and has issued firmware updates for recent platforms; however, long-term failure-rate data remain limited relative to legacy high-end brands [2].

Rationality of Design Philosophy

\[\Large \text{0.8}\]

Engineering choices (dual-mono DAC summing, dual linear PSU, regulated rails, modern USB and BT stack) directly target measurable transparency and usability. Inclusion of MQA/MQA-CD adds cost without consensus evidence of audible improvement over lossless PCM; otherwise the feature set aligns with rational, measurement-centric design [1][2].

Advice

If your downstream chain is already transparent, the SU-10’s measurable performance ensures audibly transparent conversion while adding broad input coverage (USB/I2S/AES/BT with LDAC). Balanced 5.1 Vrms output eases gain staging into active speakers and balanced headphone chains. If you do not need I2S/MQA/BT or the extra I/O, check whether an equivalently measuring DAC (e.g., D90 III SABRE) at a similar or slightly lower price better fits your budget [5][6][8].

References

[1] SMSL, “SU-10 Product Page”, https://www.smsl-audio.com/portal/product/detail/id/800.html , accessed 2025-08-28 (manufacturer specs: dual ES9038PRO, THD+N 0.00005%, DR/SNR 135 dB, XU316, LDAC).
[2] Apos Audio, “SMSL SU-10 DAC”, https://apos.audio/products/smsl-su-10 , accessed 2025-08-28 (features, price history, inputs incl. I2S/AES/BT LDAC).
[3] Audio Science Review, “SMSL SU-10 DAC Review”, https://www.audiosciencereview.com/forum/index.php?threads/smsl-su-10-dac-review.38415/ , accessed 2025-08-28 (third-party bench tests; XLR results limited by APx555 noise floor).
[4] Headfonics, “SMSL SU-10 Review”, https://headfonics.com/smsl-su-10-review/ , Nov 25, 2022 (I/O details incl. ~5.1 Vrms XLR, ~2.6 Vrms RCA).
[5] TOPPING, “D90 III SABRE”, https://www.toppingaudio.com/product-item/d90-iii-sabre , accessed 2025-08-28 (dual ES9039SPRO, LDAC BT, I2S/AES, specs).
[6] Bloom Audio, “Topping D90 III SABRE”, https://bloomaudio.com/products/topping-d90-3-sabre , accessed 2025-08-28 (features, LDAC, typical US price 899 USD).
[7] Audiophonics, “TOPPING D90 III SABRE”, https://www.audiophonics.fr/en/dac-with-volume/topping-d90-III-sabre-black-p-18581.html , accessed 2025-08-28 (spec sheet incl. codecs and measured outputs/specs).
[8] Apos Audio, “Topping D90 III SABRE”, https://apos.audio/products/topping-d90-iii-sabre-fully-balanced-hifi-dac-digital-to-analog-converter , accessed 2025-08-28 (market price, feature recap).

(2025.8.28)