"SMSL SU-1 vs Topping E30 II — which is better?"

"They use the same ES9038Q2M chip and measure nearly identically. The Topping E30 II ($99) adds a display, slightly better filter options, and a marginally cleaner USB implementation. The SMSL SU-1 is $20 cheaper and more compact. For the same chip and nearly the same performance, the choice comes down to whether you value the display. Most people find the E30 II's $20 premium worth paying."

"Does the SMSL SU-1 require driver installation?"

"On Mac and Linux, no — it's plug and play via standard USB audio class drivers. On Windows, it typically works with the built-in Windows USB audio driver but some users prefer to download SMSL's ASIO driver for lower latency in audio production applications. For casual listening on Windows, the default driver is fine."

"What's the best amp to pair with the SMSL SU-1?"

"The Schiit Magni Heresy at $109 is the natural pairing — together they form a $188 DAC/amp stack with excellent technical performance. The JDS Labs Atom Amp+ at $99 is also a great match. Total cost of SU-1 plus Atom Amp+ is $188 — making it one of the cheapest genuinely good-sounding desktop audio setups available."

SMSL SU-1 Review (2026)

The SMSL SU-1 offers an ES9038Q2M DAC chip for $79. It's barebones, but for a first DAC upgrade, the value proposition is almost impossible to argue against.

SMSL: The Other Chinese Audio Brand Worth Knowing

SMSL (Shuangmushu Electronics, Shenzhen) is one of two Chinese audio manufacturers that have dominated the budget DAC and amplifier market over the last decade — the other being Topping. Where Topping has perhaps better marketing and design recognition in English-language communities, SMSL frequently offers comparable or superior hardware at slightly lower prices.

The SU-1 is SMSL’s entry-level standalone DAC. It’s a product that doesn’t try to be anything it isn’t: a small box that converts digital audio to analogue with minimal coloration, using a chip normally reserved for more expensive units, at the lowest price SMSL can manage while maintaining quality.

The ES9038Q2M: Familiar Ground

If you’ve read the Topping E30 II review, you already know the ES9038Q2M story. It’s a high-performance ESS Sabre DAC chip capable of 32-bit/768kHz PCM and DSD512, with SINAD measurements that exceed most applications it’s used in. Getting it into a $79 product is SMSL doing the same thing Topping does with the E30 II, just with fewer features to subsidise.

The chip’s character: clean, detailed, slightly bright compared to Burr-Brown or AKM alternatives, with excellent transient response. For listeners who want measurement-first performance and plan to pair with a neutral or warm amplifier, the ESS character is ideal.

Build Quality and Connectivity

The SU-1 is a compact unit — smaller than the Topping E30 II — with a minimalist design that some will find clean and others will find unremarkable. There is no display. There are no buttons for most functions (only an input selector switch on the rear). The front face is essentially blank.

The rear panel provides the important features: USB-B input for PC connection, optical and coaxial digital inputs for other sources, and a pair of RCA analogue outputs. That’s everything you need from a standalone DAC and nothing you don’t.

The absence of a display is the most significant omission compared to the E30 II. You don’t know what sample rate the unit is receiving, which input is active without looking at the switch, or whether the USB connection is established. For most users this doesn’t matter in daily use — but if visual feedback is important to you, the E30 II’s display is worth the $20 premium.

Sound Quality: The Same Story as Every ES9038Q2M DAC

The SU-1 sounds clean, detailed, and accurate. The ESS chip character is present: excellent transient response, slightly bright high frequencies, controlled bass, transparent midrange. There is no meaningful sonic difference between the SU-1 and the Topping E30 II — they use the same chip, similar power supplies, and similar output stages.

What matters more than which budget ES9038Q2M DAC you choose is what amplifier you connect it to. The SU-1 presents the signal honestly; the amplifier’s character defines the listening experience. Pair it with the warmth of a Schiit Asgard 3 and the combination skews pleasantly warm. Pair with the neutrality of a Magni Heresy and you get technically accurate, measurement-perfect audio.

Who the SMSL SU-1 Is For

The SU-1 makes sense for a specific buyer: someone who wants to stop using their laptop or motherboard’s audio output, has an existing or planned dedicated amplifier, and wants the most affordable competent DAC available. At $79 for an ES9038Q2M, the value is essentially unargued in the community.

It’s not for someone who wants features — no display, no Bluetooth, no headphone output, minimal controls. But features cost money, and anyone who wants those features can step up to the Topping E30 II ($99) or Topping DX3 Pro+ ($149) with full justification.

For the first DAC, for someone building a budget stack, or for a secondary system where cost matters, the SMSL SU-1 is an excellent recommendation.

The $188 Budget Reference Stack

SMSL SU-1 ($79) + JDS Labs Atom Amp+ ($99) = $188 total.

This combination measures superbly — the Atom Amp+ is among the cleanest-measuring headphone amplifiers ever tested, and the ES9038Q2M chip in the SU-1 matches it in technical precision. Add the Sennheiser HD 560S ($149) and you have a genuinely high-fidelity listening setup for $337 total. Add the HD 600 ($299) for a $487 reference-quality system.

These are prices and combinations that audiophiles five years ago would have considered impossible. They’re current reality, and the SMSL SU-1 sits at the foundation of that value proposition.

SMSL SU-1 Review (2026): $79 for an ES9038Q2M DAC