The S.M.S.L D400MK2 is a flagship desktop USB DAC built around the flagship DAC chip combination of 1 AK4191 + 1 AK4499EX, designed to tap all the potential of the chip. Using a dual-mono design with one AK4499EX per channel, it achieves distortion as low as a staggering 0.00006% (-124dB). It uses 5 high-end dual op amps and a large number of audiophile-grade components to enhance the listening experience.
Powered by the new 3rd generation XMOS XU-316, the D400MK2 supports PCM up to 32bit/768kHz and DSD512, with full MQA decoding and MQA-CD support. The self-developed CK-O4 clock processing circuit greatly reduces clock jitter, backed by a built-in ±5ppb, 10MHz OCXO crystal oscillator. A DoP independent display function accurately determines and displays the current decoding format on the tempered glass full-lamination color IPS display.
With USB, optical, coaxial, AES, and I²S inputs, all support DSD transmission, while coaxial and optical support DoP64. Qualcomm's high-end Bluetooth chip supports LDAC (24bit/96kHz), aptX HD, SBC, and AAC. Built-in low-noise power processing improves power efficiency and lowers power consumption, combined with multiple low-noise regulated power supplies for a stable, reliable, efficient, and low-noise power supply system. Housed in a high-quality all-aluminum alloy shell with gold-plated input and output terminals, the D400MK2 is Japan Audio Association (JAS) Hi-Res certified and equipped with a full-featured remote control.


















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