From: Vitor Valeri
SMSL SU-2 desktop DAC (Image: Reproduction/SMSL)
The SMSL SU-2 is the first desktop DAC to feature balanced XLR output for under US$100. However, this comes at the cost of removing the USB port, a digital connection that is widely used in many scenarios. Check out the features and specifications of the SU-2 and see whether it will suit your needs.
The main differences between the SMSL SU-2 and the SU-1 are:
The USB-C input on the SMSL SU-1 is one of the most commonly used connections on both desktop and portable DACs. For some reason, SMSL decided to remove this digital connection on the SU-2 and replace it with AES/EBU.
Balanced XLR output was previously nonexistent in desktop DACs under US$100, so it was a surprise to see that the SMSL SU-2 includes this connection. This makes it possible to connect the DAC to desktop amplifiers that feature balanced XLR inputs, which usually provide higher voltage compared to RCA, improving pre-amplification performance.

According to the DAC’s specifications, the XLR outputs on the SU-2 are truly balanced and are not included merely for convenience.
Using a C14 connector on the SU-2 has the advantage of providing a ground pin, which helps prevent noise. In addition, this connector offers a firmer fit and is more robust compared to USB-C.
The SMSL SU-2 uses the ESS ES9039Q2M DAC chip. This DAC from the “SABRE” series was launched in March 2023 and offers “2 channels of ultra-low noise digital conversion, with a dynamic range (DNR) of +130 dB and THD+N of −120 dB per channel,” according to the manufacturer.

SMSL chose to use four OPA1612A operational amplifiers (op-amps) from Texas Instruments (TI) in the SU-2, which are “arranged in a symmetrical architecture within the DAC and analog amplification sections,” according to the manufacturer.

According to the SU-2’s developer, “this design does not merely stack components; instead, it creates a signal path with low distortion and a high common-mode rejection ratio through precise matching and independent adjustments.” The company adds:
“The goal is to systematically minimize crosstalk and noise at every stage, ultimately achieving high-fidelity linear amplification of signals across a wide bandwidth, ensuring that dynamic and subtle audio details are preserved.”
Inputs: AES / Optical / Coaxial
Output level:
THD+N (Total Harmonic Distortion + Noise):
Dynamic range:
SNR (Signal-to-Noise Ratio):
Bit depth on Optical / Coaxial / AES inputs: 16-bit ~ 24-bit / 1-bit
Sampling rate on Optical / Coaxial / AES inputs:
Power consumption: < 2.3 W
Standby power consumption: < 0.1 W
Dimensions: 15 cm × 4.2 cm × 13.3 cm
Weight: 532.6 g
The SMSL SU-2 is already available for purchase at US$99.99 on AliExpress.
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