SMSL m500 MQA Dac $399

[MikePM]

I just read the review of the Topping D90 at Audio Science Review, and it measured better than all but one or two of the 200 some DACs that have been tested.  The SMSL M500 using the XLR outputs also measures extremely well on the site. 

 

I agree partially with motberg above that it would be nice to have some subjective comments to confirm the measurements.  However, while good measurements may not prove a DAC will sound great, I think a DAC that measures badly should be avoided.   

 

Since both the D90 and M500 measure well, it really puts the onus on the reviewer to confirm any deviation from a good sounding result since the DACs are reproducing the signal with a high degree of fidelity to the original input.  I would be hard pressed to explain what is being heard if it does not sound good.