Overview

SMSL’s VMV D3 is a fully balanced R-2R DAC using four discontinued Burr-Brown PCM1704U-J chips (two per channel). Around this vintage core it adds modern blocks—XMOS XU216 USB, dual ultra–low phase-noise oscillators, SM5847, and seven TI OPA1612 op-amps—with comprehensive inputs (USB-B, I2S over HDMI, optical, coaxial, AES/EBU) and an external clock input, all in a milled aluminum chassis with a segregated power supply. [2]

Scientific Validity

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Independent measurements report 98dB SINAD[1], equivalent to THD+N ≈ 10^(-98/20) ≈ 0.00126%, comfortably below common audibility thresholds (~0.01%, −80dB). The manufacturer specifies ~112dB dynamic range[2], consistent with transparent playback. We therefore rate it at 0.7.

Technology Level

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Execution is careful—low-jitter clocks, CPLD clock processing, XU216 USB—yet the PCM1704U-J ladder DAC is a mature architecture rather than cutting edge. [2]

Cost-Performance

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Comparator (cheapest equal-or-better): Gustard A26 with I2S (HDMI) and a 10MHz external clock input, THD+N ≤0.0001%, and dynamic range >127dB[3], selling for USD 1,499.99[4].
Calculation: 1,499.99 USD ÷ 3,499 USD = 0.428… → 0.4.

Reliability & Support

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Robust build and standard support channels are positives; long-term serviceability is uncertain due to the discontinued PCM1704U-J. [2]

Rationality of Design Philosophy

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The D3 emphasizes a nostalgic R-2R core over measurable improvements in distortion/noise. Without controlled-test advantages attributable to features like external clocking, the design philosophy rates low on rationality. [1][2]

Advice

Buy the D3 if you specifically want a premium PCM1704U-J implementation with external clock and I2S. For objective fidelity per dollar with the same key functions, Gustard A26 provides higher measured performance at ~43% of the price. [3][4]

References

[1] Audio Science Review, “SMSL VMV D3 Review (R2R DAC)”, accessed Aug 2025. https://www.audiosciencereview.com/forum/index.php?threads/smsl-vmv-d3-review-r2r-dac.30277/
[2] SMSL, “VMV D3 Official Specifications”, accessed Aug 2025. https://www.smsl-audio.com/portal/product/detail/id/750.html
[3] Gustard, “A26 User Manual”, accessed Aug 2025. (confirms 10MHz clock in, IIS, and key specs) https://download.shenzhenaudio.com/download/63b3d0ea90b69.pdf
[4] SHENZHENAUDIO, “GUSTARD A26 Dual AK4499EX Digital to Analog Convertor (DAC)”, accessed Aug 2025. https://shenzhenaudio.com/products/gustard-a26-dac-mqa-dual-ak4499ex-chip-with-streamer-renderer-pcm768-dsd512-xmos-high-performance-audio-decoder

(2025.8.28)