$100 DAC For Aging & Reticent Giftee

[Hugo9000]

It looks like I'm a little late to provide any input since you've already made a purchase, but I bought the SMSL iDEA after reading @Archimago's test report:

 

http://archimago.blogspot.com/2017/05/measurements-smsl-idea-usb-dac.html

 

Here is SMSL's page on it, including detailed pics of internals, etc.:

 

http://www.smsl-audio.com/productshow.asp?id=133

 

I bought mine from Amazon for around $85 nearly a year ago, and I've been very happy with it.  I've used it with a variety of headphones, including my KEF M400 on-ears, KEF M200 in-ears, NAD VISO HP50 over-ears, and Koss Pro4S over-ears.  It drives all of them easily (I doubt that any of my headphones are difficult loads, of course!).  I mostly listen to wide-dynamic range classical and opera, but also older vocal jazz (Ella Fitzgerald, Sarah Vaughan, Peggy Lee), and a little pop/rock (Mariah Carey, Chris Isaak, Heart).  No problems with anything I've thrown at it, even 'classic' Danzig (Mother and other tracks lol) for testing/laughs haha!

 

It has the ESS Sabre ES9018Q2C.

 

As small and portable as you can get, and fantastic for use with a phone and for airplane travel.

[Hugo9000]

Amir tested the SMSL iDEA against the Dragonfly Black here:

 

https://www.audiosciencereview.com/forum/index.php?threads/measurements-and-review-of-smsl-idea-and-audioquest-dragonfly-black-dacs.2397/

 

I found his tests after I had already purchased the DAC based on @Archimago's thorough testing and review.

 

I use mine most often with headphones, but I also connect it to a Denon AVR-2805 receiver (made in Japan, and it's been a reliable delight since I bought it in 2005) to power the KEF LS50s on my desktop, and I've had no complaints.  But then, I'd probably be considered more of a "music lover" than "audiophile," if that matters haha.