---
product_id: 676940226
title: "SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db"
brand: "s.m.s.l"
price: "£185.51"
currency: GBP
in_stock: true
category: "S.M.S.L"
url: https://www.desertcart.co.uk/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier
store_origin: GB
region: United Kingdom
---

# Dual CS43131 chips for pristine audio Bluetooth 5.0 with extended range Supports PCM 32bit/768kHz & DSD256 SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db

**Brand:** s.m.s.l
**Price:** £185.51
**Availability:** ✅ In Stock

## Summary

> 🎶 Elevate your sound game with the M300SE — where precision meets power.

## Quick Answers

- **What is this?** SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db by s.m.s.l
- **How much does it cost?** £185.51 with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.co.uk](https://www.desertcart.co.uk/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier)

## Best For

- s.m.s.l enthusiasts

## Why This Product

- Trusted s.m.s.l brand quality
- Free international shipping included
- Worldwide delivery with tracking
- 15-day hassle-free returns

## Key Features

- • **User-Centric Control:** 1.29” OLED display plus full remote control for effortless, intuitive operation.
- • **Sleek & Durable Design:** Tempered glass panels and CNC-machined aluminum housing deliver premium aesthetics and rugged durability.
- • **Next-Gen Decoding Power:** XMOS XU-316 3rd gen chip supports MQA, PCM up to 768kHz, and DSD256 for hi-res audio bliss.
- • **Audiophile-grade Clarity:** Experience ultra-low distortion at 0.00013% (-117dB) for crystal-clear sound.
- • **Seamless Wireless Freedom:** Bluetooth 5.0 with external antenna ensures stable, long-distance streaming without compromise.

## Overview

The SMSL M300SE is a cutting-edge headphone amplifier and DAC featuring dual CS43131 chips, XMOS XU-316 3rd gen decoding with MQA support, and Bluetooth 5.0 connectivity. It delivers ultra-low distortion (-117dB), supports PCM up to 32bit/768kHz and DSD256, and boasts a fully balanced design with premium build quality including tempered glass and CNC-machined aluminum. Ideal for discerning audiophiles seeking flawless sound and modern wireless convenience.

## Description

Built on two latest CS43131 audio decoding chips, combined with carefully designed circuits, its performance reaches an unprecedented distortion level of 0.00013% (-117dB) ! The new XMOS XU-316 3rd generation with PCM support up to 32bit/768kHz and DSD support up to DSD256; USB supports MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance. The Clock system uses an independent ultra-low clock crystal oscillator and ultra-low phase noise as an audio clock. The built-in high-efficiency power chip provides enough power for the decoder and uses various sets of low-noise LDO power supply. Use a large number of audio fever grade resistors and capacitors. Use a 1.29 OLED display. Fully balanced design with truly balanced performance. Equipped with symmetrical 6.35mm and 4.4mm headphone outputs. The new exterior design series combined with tempered glass panels combines high-end feel and durability! All aluminum alloy CNC precision machining machinery housings effectively reduce the Equipped with a fully functional remote control and front function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask questions and we will give you the most satisfactory answer

## Features

- Built on two latest CS43131 audio decoding chips, combined with carefully designed circuits, its performance reaches an unprecedented distortion level of 0.00013% (-117dB) !
- The new XMOS XU-316 3rd generation with PCM support up to 32bit/768kHz and DSD support up to DSD256; USB supports MQA decoding; Bluetooth 5.0 digital audio input, external antenna, longer transmission distance.
- The Clock system uses an independent ultra-low clock crystal oscillator and ultra-low phase noise as an audio clock. The built-in high-efficiency power chip provides enough power for the decoder and uses various sets of low-noise LDO power supply. Use a large number of audio fever grade resistors and capacitors.
- Use a 1.29 OLED display. Fully balanced design with truly balanced performance. Equipped with symmetrical 6.35mm and 4.4mm headphone outputs. The new exterior design series combined with tempered glass panels combines high-end feel and durability! All aluminum alloy CNC precision machining machinery housings effectively reduce the
- Equipped with a fully functional remote control and front function. If you have any questions about the product, you can contact our customer service at any time within 365 days to ask questions and we will give you the most satisfactory answer

## Technical Specifications

| Specification | Value |
|---------------|-------|
| ASIN | B0C4DXTGLB |
| Best Sellers Rank | #146,507 in Electronics ( See Top 100 in Electronics ) #439 in Home Audio Amplifiers |
| Brand Name | S.M.S.L |
| Customer Reviews | 4.4 4.4 out of 5 stars (126) |
| Included Components | Bluetooth antenna, USB Type-C cable, manual, remote control |
| Item Weight | 0.54 Kilograms |
| Manufacturer | S.M.S.L |
| Model | M300SE |
| Number of Channels | 2 |
| Part Number | M300SE |
| Unit Count | 1 Count |

## Product Details

- **Brand:** S.M.S.L
- **Manufacturer:** S.M.S.L
- **Number of Items:** 10
- **Number of channels:** 2
- **Unit count:** 1 Count

## Images

![SMSL M300SE(updated version),Chip 2*CS43131,Audio mqa Amplifier Decoder Headset,5 PCM Filters,XLR Real Balance Output,pcm768khz/32bit DSD256,DoP64 Filter,THD+N -117db - Image 1](https://m.media-amazon.com/images/I/41OXaJn5fWL.jpg)

## Questions & Answers

**Q: Can both balanced and SE line outs be used at the same time?**
A: Yes, just set the output to ALL.

**Q: Why are there two listing on this model? It says third generation on this one, does that mean this is the latest version?**
A: Yes, what you are seeing now is the latest version.

## Frequently Bought Together

- SMSL M300SE(Upgraded),Two CS43131 Chip MQA Audio Decoder,Ear Amplifier,Third Generation XMOS,PCM768kHz/32bit DSD256,DOP64,5 PCM Filters,True Balanced Output XLR,THD+N -117dB
- Cable Matters 2-Pack Premium XLR to XLR Cables - 6ft, Male to Female Microphone Cable, Oxygen-Free Copper (OFC) Mic Cord, Black

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**Shop now:** [https://www.desertcart.co.uk/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier](https://www.desertcart.co.uk/products/676940226-smsl-m300se-updated-version-chip-2-cs43131-audio-mqa-amplifier)

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*Product available on Desertcart United Kingdom*
*Store origin: GB*
*Last updated: 2026-07-03*