SMSL M200 has a premium chipset configuration featuring high-performance AKM DAC chip, AK4497EQ that provides outstanding sound decoding. The M200 … The M200 … The audio signal output is natural and provides a crispy sound clarity. I will talk about their impact in the sound section. Model: M200 Features: AK4497EQ High-end dacoder chip: DAC uses AKM's high-end decoding chip AK4497,which has a high SNR and low distortion, and supports DSD to achieve better sound out put and provide rich sound … SMSL … =D Bluetooth is really nice to have for more casual listening, and I chose it over the Topping D50s because I generally prefer the tonality/color … Filters, sound signature, input selection, PRE mode… Talking about the features, you can change the sound signature as there are 3 “sound colors” and 6 audio filters to choose from. Meaning, just slapping it into a product won’t result in a great sound, but … This DAC uses the AK4497EQ D/A chip from Japanese chip maker AKM to produce a performance that is top tier for the price. The SMSL M200 DAC is the high resolution bluetooth companion DAC for the SMSL SP200 THX Headphone Amp. The M200 and SP200 together complete a great sounding sound system from SMSL. The SMSL M200 uses an AK4497EQ series delta-sigma chip, but implementations can make any DAC “hit and miss”. edited 4 months ago My M200 is on its way as well!