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In the world of high-end audio, choosing the right digital-to-analog converter (DAC) can significantly enhance your listening experience. As of 2026, two popular contenders stand out: the Smsl M500 Mkiii and the Topping D90 Plus. Both are acclaimed for their impressive sound quality, build, and features. This article compares these two audiophile favorites to help you decide which is better suited for your needs.
Overview of the Smsl M500 Mkiii
The Smsl M500 Mkiii is renowned for its exceptional sound clarity and versatility. It features a balanced design with a high-performance ESS Sabre DAC chip, supporting a wide range of input formats. Its robust build quality and sleek aesthetic make it a favorite among audiophiles seeking both form and function.
Key features include:
- ESS Sabre ES9068AS DAC chip
- Supports PCM up to 32-bit/768kHz and DSD512
- Balanced and unbalanced outputs
- Built-in headphone amplifier
- Multiple input options including USB, coaxial, and optical
Overview of the Topping D90 Plus
The Topping D90 Plus is celebrated for its transparency and detailed sound reproduction. It also employs the ESS Sabre DAC chip, but with an emphasis on ultra-low distortion and high signal-to-noise ratio. Its advanced filtering options and extensive connectivity make it a top choice for audiophiles seeking precision.
Key features include:
- ESS Sabre ES9068AS DAC chip
- Supports PCM up to 32-bit/768kHz and DSD512
- Multiple filter settings for personalized sound
- Balanced and RCA outputs
- USB, coaxial, optical, and AES/EBU inputs
Performance Comparison
Both DACs deliver exceptional audio quality, but subtle differences may influence your choice. The Smsl M500 Mkiii offers a warm, engaging sound with a slightly richer bass response, making it suitable for genres that benefit from added warmth. The Topping D90 Plus provides a more neutral and detailed sound profile, ideal for critical listening and studio-quality reproduction.
In terms of technical performance, both units support high-resolution audio and have low total harmonic distortion. The D90 Plus’s multiple filter options give users more control over the sound signature, which can be a decisive factor for audiophiles who prefer customization.
Build Quality and Design
The Smsl M500 Mkiii features a compact, minimalist chassis with a clear display and sturdy knobs. Its design focuses on simplicity and ease of use. The Topping D90 Plus has a slightly larger footprint with a more industrial aesthetic, including a display that shows real-time parameters and multiple control options.
Price and Value
As of 2026, both units are priced competitively within the high-end DAC market. The Smsl M500 Mkiii tends to be slightly more affordable, offering excellent value for those seeking high-quality sound without extensive customization options. The Topping D90 Plus, while marginally more expensive, justifies its price with advanced features and superior customization capabilities.
Which Is Better for 2026?
Choosing between the Smsl M500 Mkiii and the Topping D90 Plus depends on your specific preferences. If you prioritize a warm, engaging sound and straightforward operation, the Smsl M500 Mkiii is an excellent choice. For audiophiles seeking ultimate clarity, customization, and detailed reproduction, the Topping D90 Plus is the superior option.
Both DACs represent the pinnacle of current technology in 2026, ensuring that whichever you choose, your listening experience will be exceptional.