Overview

The SMSL VMV D1se2 is a flagship desktop DAC built around ESS’s ES9039MSPRO. Compared to the original D1se, it adds MQA-CD decoding and updates the USB interface to XMOS XU-316. Connectivity includes USB, optical, coaxial, I²S (HDMI), and balanced XLR/RCA outputs, plus Bluetooth 5.0 with LDAC/aptX-HD. Independent measurements confirm top-tier objective performance (SINAD 123 dB, Audio Science Review list, May 2023) alongside comprehensive format support. [1][2][3]

Scientific Validity

Audio Science Review reports SINAD of 123 dB for the D1se2, placing it in the transparent performance tier with vast headroom against audibility thresholds. Manufacturer specifications quote THD+N 0.00005% (-125 dB), SNR 133 dB (XLR), and dynamic range 133 dB (XLR) / 128 dB (RCA); all exceed the transparent targets (e.g., THD+N ≤0.01%, SNR ≥105 dB, DR ≥105 dB). These results indicate fidelity limited by the recording/playback chain rather than the DAC itself. [1][2][3]

Technology Level

Key technologies include the ES9039MSPRO (8-channel HyperStream IV architecture used in parallel for lower noise), XMOS XU-316 USB interface (PCM 32-bit/768 kHz, DSD512), and full MQA/MQA-CD decoding over USB/SPDIF. Wireless input supports Bluetooth 5.0 with LDAC/aptX-HD/aptX/SBC/AAC. Balanced XLR outputs deliver 5.2 Vrms; RCA 2.5 Vrms. The feature set and interface breadth are state-of-the-art for a desktop DAC. [1][3]

Cost-Performance

Comparator (cheapest equivalent-or-better): SMSL DO300 — balanced XLR/RCA, USB/optical/coaxial/I²S/AES, Bluetooth 5.x with LDAC, full MQA & MQA-CD, and SINAD 123 dB (ASR). Current market price confirmed at 529 USD (Amazon US). Therefore:

529 USD ÷ 720 USD = 0.73 → score 0.7

Equivalence note: DO300 matches user-visible functions (balanced I/O, BT with modern codecs, I²S, MQA/MQA-CD) and equals measured transparency (SINAD), thus qualifying as equal-or-better from a user perspective. [2][4]

Reliability & Support

Retailers (e.g., ShenzhenAudio) indicate a two-year warranty for the VMV D1se2. Real-world support experience varies by seller and region; buyers should confirm local warranty handling and service channels prior to purchase. Build quality and thermals are typical for modern desktop DACs with low idle power draw (<10 W). [3]

Rationality of Design Philosophy

The product prioritizes measured transparency via modern ICs and careful I/O implementation. Engineering choices (multi-DAC summing, robust USB interface, balanced topology) map directly to lower noise/distortion, aligning with evidence-based high-fidelity goals. Investments target performance and usability rather than non-audible cosmetics.

Advice

If you want flagship-class measurements plus full format coverage including MQA-CD, the D1se2 delivers. However, the DO300 provides essentially the same measured class and features for less money, improving objective value. Choose the D1se2 if you specifically prefer its VMV styling/UX or find a favorable price; otherwise, the DO300 is the rational buy on pure function-per-dollar. [2][4]

References

1. SMSL (Official) — VMV D1se2 product page: specs (THD+N, SNR/DR), I/O, formats. https://www.smsl-audio.com/portal/product/detail/id/742.html
2. Audio Science Review — Electronics List (ordered by SINAD): entries for VMV D1se2 (SINAD 123 dB; 720 USD) and DO300 (SINAD 123 dB; 490 USD). https://www.audiosciencereview.com/asrdata/ElectronicsallList?order=SINAD&ordertype=DESC
3. ShenzhenAudio — VMV D1se2 product page: inputs/outputs, Bluetooth codecs (LDAC/aptX-HD/etc.), MQA/MQA-CD, 2-year warranty. https://shenzhenaudio.com/products/s-m-s-l-vmv-d1se2-es9039mspro-chips-xu-316-high-resolution-usb-dac-bluetooth-5-0-decoder
4. Amazon (US) — SMSL DO300 listing: price (529 USD observed), MQA & MQA-CD support, specs. https://www.amazon.com/DO300-Balanced-ES9039MSPRO-Digital-Converter/dp/B0BWJK38MM

(2025.8.28)