I have the dac smsl m300 mk2 for 5 weeks I will share my experience with you with this dac (my setup is smsl m300 mk2 + smsl sp200 + akg k712 pro): 1- I have no noise by connecting this dac to my pc via the USB output unlike my second dac ifi zen dac which makes noise especially if I increase the sound of my amp 2-no glitches frequently when powering up 3- this dac smsl requires a lot of running-in time to give its full potential. At the exit of the box the performance was mediocre and is not up to a dac of 240 euro and I was disappointed because my dac dac zen had a separation of the details which is better, but after 200 hours of burn-in the dac smsl give its full potential, I discovered a new sound, the sound scene is huge and dynamic with a very good separation of instruments, mids are detailed and natural, the treble is detailed and animated without being exaggerated, the instruments are in 3d plane. the bass is very punchy and makes my akg k712 headset vibrate which has never sung like this before. 4- wolfx700 (audiosciencereview) measured this dac and the results were excellent 5-smsl m300 mk2 is the best dac under 250 euro with exelentes input + bluetooth + remote control and it comes with a good power supply 6-m300 mk2 is better than d50s topping in terms of performance and price ( don't forget topping requires good power supply to have decent performance which will cost at least 100 euro, so in total it will cost 250 + 100 = 350 euro