SMSL B2 Review

SMSL B2 Review

SMSL B2 Review – USB DAC/Bluetooth Receiver

The SMSL B2 is a compact, budget-friendly, and effective USB DAC and Bluetooth receiver. It utilizes a CS43131 digital-to-analog conversion chip and a Qualcomm QCC5125 Bluetooth chip, which supports high-resolution audio codecs like aptX, aptX LL, aptX HD, and LDAC for top-notch wireless playback.

Featuring Cirrus Logic’s audio decoding chip CS43131, the SMSL B2 boasts an impressive RCA output dynamic range of up to 128 dB.

SMSL B2 Review

The SMSL B2 comes in a strong and simple CNC-machined aluminum body. It features a nice 1.9″ color LCD screen on the front, displaying the chosen input, Bluetooth codec, and file sampling rate.

In addition to its Bluetooth reception, the B2 provides a USB-C format input.

SMSL B2 Review

With Bluetooth and USB inputs and optical/coaxial/RCA (AUX) outputs, the SMSL B2 is versatile enough to suit any occasion. Connect your PC, laptop, tablet, or phone to your amplifier or active speakers.

Powered by Bluetooth 5.1 and equipped with the Qualcomm QCC5125 chip, the SMSL B2 ensures higher data transfer rates, lower energy consumption, and smoother audio transmission. B2 has support for multiple Bluetooth decoding formats and LDAC high-definition decoding technology.

SMSL B2 Review

The SMSL B2 is powered by a DC5V USB Type-C connection, allowing hassle-free setup without additional drivers.


  • Model: SMSL B2
  • Input: Bluetooth/USB
  • Output: Optical/Coaxial/RCA
  • THD+N: 0.0002% (113dB)
  • Dynamic Range: 128dB
  • SNR (Signal-to-Noise Ratio): 128dB
  • Output Level: 2Vrms
  • USB Transmission: Asynchronous Transfer
  • USB Compatibility: Windows 7/8/8.1/10/11, Mac OSX 10.6+, Linux (Driverless)
  • Sampling rate/bit depth: USB Bit Depth: 24-bit
  • USB Sampling Rate: PCM 44.1/48kHz
  • Bluetooth Specification | Bluetooth 5.1: LDAC: 24bit96kHz (990kbps/660kbps/330kbps), aptX-HD: 24-bit/48kHz (576kbps), aptX: 16-bit/44.1kHz (352kbps), SBC: 16-bit/44.1kHz (328kbps), AAC:16-bit/44.1kHz (320kbps)
  • Power Consumption: <1W
  • Standby Power: <0.1W
  • Dimensions: 77x90x35mm (WxDxH)
  • Weight: 150g
  • Price: $72

I want to thank Aoshida Audio for providing me with the review sample of SMSL B2.

SMSL B2 Review


The SMSL B2 is a DAC that is transparent, clear, and detailed. It effectively reproduces the sound characteristics of your in-ear monitors or headphones without distorting or altering them. This is exactly what you would want from a quality DAC. It provides a neutral sound signature.

The sound quality of Bluetooth is remarkable and possibly one of the finest in its price range. While it may not match the performance of wired connections from a technical standpoint, you still enjoy similar advantages. In my personal experience, there is a slight decrease in resolution compared to wired connections, and the DAC works a bit harder to handle congestion. However, I don’t believe there is a noticeable difference in casual listening, although the quality of the equipment being used plays a significant role.

SMSL B2 Review


The bass is quick, nimble, and has a nice feel. The amount of sub-bass is enough, but I was hoping for a bit more impact. The bass is agile and recovers quickly, which adds to the feeling of speed and improves the technical ability of the SMSL B2. The control is also excellent, so there is no blending between the bass and mids, and the transition feels seamless.


The midrange is perhaps my favorite out of the three major regions. The low mids have a good body, are adequate, does not feel too thick or too thin. The SMSL B2 is quite balanced in this regard. The timbre feels accurate, the presentation feels neutral and transparent.

SMSL B2 Review

It does not feel like it’s throwing details in your way, more like it presents them and you are welcome to pick them out. What I mean here is that the presentation does not feel forced or artificial, it is rather detailed, articulate, and transparent in a natural way.

The vocals are brilliant with great resolution. The transition between subregions is seamless, the mids feel coherent and they do a great job of carrying the emotion hidden in the tracks. The upper mids have impressive energy and extension and follow the steps of the impressive treble. 

SMSL B2 Review


The highest range is very good. The SMSL B2 has excellent high-pitched sound. It is not overly forceful or sharp, SMSL did well in adjusting the high-pitched sound. The amount feels precise and the standard is remarkable.

The definition and expansion are excellent as well, highs have a nice attack/decay and feel lively. There is plenty of space, good air, and ample positioning on the stage. As mentioned earlier, SMSL B2 reflects quite accurately. In general, the treble is remarkable.

SMSL B2 Review


SMSL B2 is a small powerhouse. It delivers impressive sound quality for its price. It offers great technical performance and a unique, smooth sound. However, B2 lacks a headphone AMP stage, so you’ll need to connect it to an AMP for desktop use. Alternatively, you can connect your active speakers directly.