SMSL PO100 PRO MQA DDC XMOS XU316 Digital to Analog Audio Converter Type-C USB Input IIS/Optical/Coaxial Output Mini Portable USB Interface for Phone/PS5/Switch/TV

It took 12 days to arrive, so in hindsight I would've gone to a dedicated audio supplier to buy this for faster service.As for the DDC, it is not a DAC, it is a Digital to Digital converter and includes a USB clocking function which is the main appeal.It works excellent. Very small, quick and easy setup. There is a noticeable upgrade in the audio. Noticeable.Running from a Wiim Ultra into a Cambridge Audio DAC and into an integrated amp.It's hard to describe.... people tend to note that transients are bolder. It is true. Yet there's more. The audio gets noticeably more detailed, bulkier in the midrange in a very pleasant way.Track of note - Art Blakey & The Jazz Messengers track "Caravan" off album of the same name. Hi-Res @ 24/192 streaming over Ethernet.Wow. I chose this for the huge drum solo and basic structure that would highlight a device said to improve transients.Again, wow. Blakey's solo came alive. It's hard to describe but it was like the drum hits and cymbal work was jumping off the speakers and thumping me in the chest. A noticeable improvement in the overall detail.I spent a couple hours rotating test tracks and I am blown away. Such an inexpensive device, and though I'm not using it on its own, its integration into a system in between a half decent quality streamer and DAC is a must have.I have more listening to do tomorrow and I cannot wait.

I'm using it to reduce "jitter" in two applications where I doubt the source has low jitter. In my car, it re-clocks the output from my iPhone. There is a clear improvement in audio quality on a killer > $2000 aftermarket system - enables the system to sound as good as it should (I was a little disappointed before). I mostly hear it in the transients and overall clarity. I'm also using it to re-clock the signal from my WiiM Ultra before it goes into my Cambridge Audio irDAC that feeds a pair of self-powered AudioEngine A5+ speakers. The improvement is more subtle in that system, but still well worth the cost to me. The entire system punches WAY above its weight for a ~ $1000 Roon endpoint :o)

This product has been getting some hype from YouTube reviewers lately. It is touted as a product that will enhance the performance of relatively inexpensive DACs. I think that is generally true, but there are some things to know before you buy.The unit comes in simple packaging, a cardboard sleeve over a foam insert - there is no box. USB A to C, and USB C to C cables are included, along with a short manual and owner's card. The unit is smaller than a deck of playing cards and is USB powered, there is no port for an external power supply. Thus, I would not expect a level of performance that would improve a highly resolving home system.One thing you should know is that this is not a DAC and is incorrectly described on the site. It is a DDC (digital to digital converter) with no analog outputs. The sole input is USB C. For outputs you have the choice of optical, coaxial, and I2S. There is a switch on the top that allows you to select two I2S pin configurations for compatibility for different DACs, and a second switch that allows you to select between UAC1 and UAC2 for different USB sources. I only used the PO100 in an office desktop system, primarily connected to a Windows 10 PC and the optical input of the Fosi Audio ZD3. Speakers in the system are the Audioengine A2+. I also ran it into a Benchmark HDR DAC1 driving Focal Clear headphones.I did not have a preconceived notion as to whether adding the PO100 would improve the sound, but simply wanted to try the unit before the new tariffs kick in. My PC is home built and relatively noisy, I was hoping that adding the DDC and using an optical connection would, at the very least, reduce any noise coming down the USB cable.Upon listening, one thing I noticed was a volume attenuation. I normally set volume on the ZD3 at about 50, with the DDC I needed to set it to 58 to achieve the same volume. The A2+ speakers image quite well for near field listening - I thought I heard an improvement with the PO100. I also thought the soundstage was improved - horns seem to be coming from a location closer to the listener. With the Benchmark/Focal Clear, it seemed as if the bass response was enhanced. There was no noise even in quiet passages. I did not notice any difference in resolution/detail. The effects produced by devices like this are subtle - some say they are products of the fertile imagination of audiophiles. At this price, you can likely afford to take a chance. YMMV.