This player is certainly what you can call the best dac under 100$. This device is built on a respectable DAC AK4490EQ and XMOS U30870C10. It comes in a solid box with the Hi-Res certification logo.

There are 2 screens on the front panel of the device, which allows you to set the DAC conveniently. The image flip and the currently active display are selected by an orientation sensor installed inside.

On the front panel, there is an IR port for the remote control, and a button for switching the input signal. It also goes with 2 MicroUSB connectors, optics, coaxial input, and line output on RCA jacks.

SMSL Sanskrit 10th Pros and Cons

Pros

  • Remote control goes with heaps of options – you can turn off the display, adjust the volume and switch between amps quickly
  • Decent soundstage and deep sound
  • The output voltage on is 2V RMS which allows it to get pretty loud
  • Fresh-looking colors of the housing
  • Numerous multi-inputs are included: USB, optical and coaxial
  • The amplifier inputs are joined internally, so you can use your headphones and other sources(from example speakers) separately
  • No audible rustling or background noise

Cons

  • Highs seem to be too harsh on this DAC
  • The device isn’t quite portable
  • The bass sounds a bit “bully”
5/51 rating