Introduction

S.M.S.L is short for Foshan ShuangMuSanLin technology Co. Ltd., and is an audio brand founded in 2009 in China, with another branch (VMV) based out of Hong Kong since 2013. Between the two, S.M.S.L—henceforth referred to here as SMSL for convenience—has put out a long line of audio sources including DACs, power/integrated amplifiers, and headphone amplifiers with internal R&D and manufacturing. We saw SMSL's take on a more budget-entry DAC/amplifier stack with the SU-6 and SH-6 combo review late last year. I mentioned back then that the SU-6 DAC offered features that made it a more compelling offering relative to the direct competition from the likes of TOPPING and JDS Labs, even if it cost slightly more. Indeed, the $100 price point for DACs remained open from SMSL so I was not surprised that an even more affordable DAC was in the works.


Today we take a closer look at the SMSL SU-1 DAC with the lower number in the product name indicating this is the entry level DAC in the lineup. It's smaller than you might think looking at that photo above—comparable to some larger portable DAC/amps—but is still a desktop class device owing to the more extensive I/O as well as the need to hook it up to a headphones amplifier for desktop use. SMSL goes with AKM this time instead of ESS and also manages to get the dubious distinction of being likely among the last products ever to support MQA playback. I'll not talk about MQA thus although do be aware that this has no doubt contributed to the cost of the device. Thanks to SHENZHENAUDIO for providing a review sample to TechPowerUp as we begin this quick look with the product specifications in the table below. Be sure to click the image twice to fully open it and go through all the details.

Packaging and Accessories

I knew going in that the SMSL SU-1 was not a flagship product and yet I was surprised at how small the product box is. SMSL uses a predominantly white cardboard box with black accents to call out the product name in addition to the company logo, the now-expected Hi-Res Audio logo, and a render of the product on the front. Product certification and contact information for SMSL is seen on the box too, in addition to a sticker confirming the exact color of the unit inside.


The box has side flaps which open up to reveal a thick foam sheet, and an even thicker foam lining with compartments to fit and protect the various items included with the SU-1. This includes a warranty card with the SU-6, as well as a multi-language user manual that walks you through initial setup and use of the DAC. Given the diminutive nature of the DAC, we don't get an external power supply or even an AC mains power cable, instead SMSL goes for USB power and data alike with a USB Type-C to Type-A cable included to wrap up the unboxing experience.