SMSL M300 MKii Review

Features

[responsivevoice_button]

The M300mkII is a feature packed device. You have the option to use your phone as a source via Bluetooth 5.0. You can use multiple inputs (not at the same time) but have the ability to switch between them instantly via remote control. Yes! You have a remote control with which you can control everything about the DAC. Filters, sound signature, input selection, PRE mode… Talking about the features, you can change the sound signature as there are 3 “sound colors” and 6 audio filters to choose from. I will talk about their impact in the sound section. SMSL also granted us the Pure DAC mode a.k.a PRE mode to bypass the amp section of the DAC. I will also talk about it in the sound section, it works like a charm.

Overall Sound

The M300mkII has the AKM4497EQ’s characteristics. It sounds quite balanced across the spectrum. It has this effortless character, where everything happens to fall in its place. Coherency is the real key behind this tuning. Well done. While nailing this, the M300mkII also manages to maintain good control. Sub and bass regions are very tight and punchy. The midrange is very sweet. It has a semi-bold note weight and there’s definitely not lacking any body there. Upper mids are vivid with a pinch of sparkle. The high region however, is gentle. Brilliant clarity and spaciousness helps the dispersion of the high treble very well in the stage. I said gentle but think of it as Astell&Kern kind of gentle, definitely not rolled off kind. PRaT-wise it is also very competent. It can handle fast tracks very well when combined with an equally capable amp. As for the sound stage, you get a wide but not very deep stage. The distinction between the instruments is very clear. There is enough space between them so you can track them with ease. To sum it all up, I really like how the M300mkII is tuned.

SMSL M300 MKii

Pre Mode (Pure DAC Mode) Sound

I have tested this using the M300mkII’s balanced XLR out to JBL’s LSR305P MKII active nearfield monitors. Compared to the M300mkII & JDS Atom combination, pure dac/pre mode offers much better PRaT. You instantly feel the increased dynamics as the overall signature becomes a little more aggressive and authoritative. Highs are sharper, timing is quicker. Bass range feels even tighter.

Sound Color Modes

Honestly, the impact of these modes are quite minimal and most noticeable when the DAC is connected to rather sensitive gear. I will try my best to describe them to you. SC1 is the default option, you get a balanced sound across the spectrum. SC2 is a bit more aggressive, especially in the low region but that’s it. SC3 is the gentler option of the three. You get a more gentle high presentation. As I said, these have very minimal effect on the actual sound quality, so try them and find what you like.

SMSL M300 MKii

Sound Filters

First of all, a digital audio filter is a linear system that changes the amplitude or phase of one or more frequency components of an audio signal.

There are 6 PCM filters in M300mkII. FL1 – Sharp, FL2 – Slow, FL3 – Short Sharp, FL4 – Short Slow, FL5 – Super Slow, FL6 – LD Short.

FL1 is the Sharp, Linear Phase filter. There is moderate amount of pre and post-ringing. Sounds balanced to my ears.

FL2 is the Slow, Linear Phase filter. There is minimal amount of pre-ringing. It has gentler highs according to my ears compared to FL1.

FL3 is the Short Sharp Filter. There is a significant amount of post-ringing. It sounds more authoritative to my ears.

FL4 is the Short Slow Filter. There is minimal amount of ringing. It sounds smoother to my ears.

FL5 is the Super Slow Filter. There is no ringing. It also sounds balanced to my ears. This may be my favourite filter.

FL6 LD Short Filter. There is minimal pre and post ringing. Top end extension feels rolled off here.

SMSL M300 MKii

BT Sound

This well-designed, beautiful DAC having Bluetooth 5.0 support is just plain amazing. I can’t stress this enough. You can stream Tidal to it via Bluetooth and control your music via your phone. The M300mkII has volume control as well so you can just use exclusive mode and control the volume via DAC and minimize the dynamic range loss. BT works really well and the connection range is very nice. During my time with it, I had no drop-outs, no problems at all. I even walked around the house and the connection was stable through two concrete walls. One mild discomfort for me was the codec issue. The M300mkII only supports SBC, AAC & aptX. I would want to see LDAC or at least aptx HD here. The M300mkII is so good that it deserves a better BT codec. Sound-wise it does not sound as good as it is wired but it definitely sounds good. The main difference vs. the wired is in the low region. The authority and punch of the bass region seems to take a blue-hit. Overall clarity is not as good as it is wired, as well. However, Bluetooth is always nice to have when you don’t have a source nearby.

XLR vs RCA

XLR’s are promoted by SMSL to be the balanced output. They can squeeze out 4.2Vrms current while the RCA output is rated at 2.1Vrms only. I conducted my test using the LSR305P MK2 active near-field monitors. I used both XLR and RCA. In my opinion, the layering and staging is the real difference between the two input types. The XLR has a clear superiority here. I also found out that congestion handling is tad better with the XLR. I would choose XLR over RCA any day.

SMSL M300 MKii

M300MKII + JDS ATOM AMP

The M300 mkII and JDS Labs Atom is a great combo. Atom is totally colorless so you get to hear what the M300mkII actually sounds like. Let me try to describe what it sounds like via different gear types.

In-Ear Monitors: First thing to say here is that there is no output impedance problems with this combo, nada. You get a black background, very good resolution and a very clean and airy presentation. Highs are energetic and extensive, the midrange is sweet and the bass region is tight. It feels quite coherent and dynamic.

Headphones: This combo has enough power to feed many power hungry headphones. Atom’s colorless presentation complements AKM’s smooth but detailed signature very well. Cans such as the Sennheiser’s 660S, 58X accompanies their signature very nicely. You get spacious, balanced, punchy and vivid sound out of them.

SMSL M300 MKii

Last Words

The M300mkII is a strong contender at the $240 USD mark. It will not be easy to take the crown back from it. This feature-packed DAC has everything an aficionado could ever ask for. Don’t worry about the filters at all, the default setting of this device is really good so you won’t need anything else. The build quality is top-notch. An all-aluminum construction and the reinforced ports are built to last. Although, the real magic happens inside the casing. The M300MKII has the best components along with a flagship grade AKM DAC. In my opinion, judging by the sound and features you get for 240$, it is a solid option to consider.