The new S.M.S.L M500 MK II is also equipped with an ES9038Pro DAC chip like the first edition M500. S.M.S.L has brought a couple of upgrades to the classic M500 with the MK II. They have upgraded the clock circuit, and also updated the new PLFC headphone amplification circuit in the M500 MK II. The M500 only had USB input, the latest M500 MK II features four different inputs including USB, Coaxial, Optical, and Bluetooth. It also has got the required certification of MQA decoding and MQA-CD decoding. S.M.S.L has also upgraded the display screen, added new remote control, and upgraded the 3-pin AC socket with grounding. S.M.S.L M500 MK II also features a new headphone amplifier circuit that allows the M500 MK II to obtain  2W x 2 output power rating at less than -120dB distortion @ 16Ω of load.

S.M.S.L M500 MK II-3

S.M.S.L M500 MK II uses the latest gen XMOS XU-216 USB processor. It is a 32-Bit USB processor chip that enables High-Res 32-Bit/768kHz PCM and Native DSD512 decoding. S.M.S.L M500 MK II has full MQA decoding support. It supports full MQA rendering and decoding via USB, Coaxial, and Optical inputs. S.M.S.L has designed it with independent headphone volume and pre-amp volume control. They are completely independent of each other and won’t interfere with each other. They are easy to switch with a single key. The M500 MK II has mutual memory that remembers the volume level on both modes.

S.M.S.L M500 MK II-4

S.M.S.L features the latest Bluetooth processor chip from Qualcomm in the M500 MK II. The device has reliable Bluetooth V5.0 connectivity with Hi-Res LDAC, APTX HD, AptX, SBC, and AAC codec support. The LDAC transmission protocol allows for transmission of high-res 24-Bit/96kHz bitrate. The ES9038Pro DAC chip is supported with an ES9311 dedicated power chip that provides clean, low-noise power to the DAC. M500 MK II houses a brand new self-developed CK-02 clock processing circuit that reduces clock jitter.

S.M.S.L M500 MK II-2


  • Premium ES9038Pro DAC Chip.
  • Excellent Sound Performance With Ultra-Low Distortion Ratings.
  • Latest-Gen XMOS USB Processor.
  • Brand-new PLFC Headphone AMP Circuit.
  • Upgraded Clock Circuit.
  • Multiple-Inputs (USB, Optical, Coaxial, Bluetooth).
  • Two-level gain switch.
  • Seven PCM Digital Filters.
  • 1.9” IPS colorful display.
  • Full MQA Certified.
  • MQA-CD Certified.
  • JAS Hi-Res Certified.
  • Upgraded AC Socket.
  • Full-Functional Remote Control.


  • PCM Decoding: 32-Bit/768kHz.
  • DSD Decoding: DSD512 natively.
  • Distortion: 0.00006% (-123dB) (Un-Wtd).
  • Headphone AMP Distortion: 0.0001% (-120dB) (Un-Wtd).
  • Headphone Output Power: 2W x 2 (16Ω), 1W x 2 (32Ω).
  • Gain Mode: 0dB (Low), +9dB(High).
  • Headphone Output: 6.35mm.
  • Line-out: RCA, XLR.
  • Dynamic Range: 131dB (XLR), 126dB (RCA).
  • SNR: 131dB (XLR), 126dB (RCA).

Price: 439$