S.M.S.LD1se High Resolution Audio DAC, ES9038RO D/A Chip from ESS, Hi-Res MQA Full Decoding 768kHz/32bit DSD512 XMOS, USB/Optical/Coaxial/Bluetooth 5.0 Input (with Remote Control)

I did a fair amount of research to make finally this purchase decision and the reason for this post is to help fellow audiophiles to know this beautiful DAC and to help them make a good investment / upgrade.Is this (D1SE2) DAC better than the Gungnir AKM?YESIs the D1SE2 the best DAC for its price range?YESThe D1SE2 DAC has sound coloring options and using these options like the "Rich 3" or "Tube 3" makes the hearing experience more fun. Thus the DAC becomes more versatile to your hearing needs. It's like having 10 different DACs to play with.The D1SE2 is a better all around DAC when compared to DACs a little above its price. The separation is great, the detail retrieval is great, the sound stage is great and the low end is great. The Denafrips Ares 2 is better for Acoustic or Classical (but no so good for electronic) music, and the Schiit Bifrost 2 is better for a niche sound of Rock and Metal music, according to YT:GoldenSound.Reputable audiophile youtubers place the D1SE1 (and the D1SE2 is better) slightly behind the Schiit Bifrost 2/64 and the Denafrips Ares 2 12th, which both are more expensive. So is the D1SE2 the better option for less than $700?YESRecommendations for the D1SE2:-Use a good USB cable like an Audioquest or Supra.-Use a good Optical cable if you don't have a good USB cable.-Use the sound coloring options like Rich or Tube to make your sound more engaging and fun.-For the Output connection to the AMP use the balanced XLR Output to get better music quality.

Sound is absolutely transparent with slightly warm sound, yet very detailed. Cymbals are clear, crisp and very “real” sounding. No excessive digital harshness at all. Very strong central image. Soundstage is wide and deep. Build quality is fantastic and is made from a solid chunk of aluminum. This is my end game DAC.

There is a video on YouTube about someone who sold all their Chinese dacs for a reason. Software is too similar and you drop when you change settings. Plus the sound as clear and detailed lacks that analog presence and feeling. You listen but don’t feel therefore become uninvolved with your music. RME still has a better dac and feels more confident too