---
product_id: 649697468
title: "Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control"
brand: "s.m.s.l"
price: "$531"
currency: NZD
in_stock: true
url: https://www.desertcart.nz/products/649697468-upgraded-m300se-hifi-headphone-amplifier-2pcs-of-cs43131-mqa-audio
store_origin: NZ
region: New Zealand
---

# THD+N 0.00013% 32-bit/768kHz PCM DSD256 Native Playback Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control

**Brand:** s.m.s.l
**Price:** $531
**Availability:** ✅ In Stock

## Summary

> 🎶 Elevate Your Listening Experience!

## Quick Answers

- **What is this?** Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control by s.m.s.l
- **How much does it cost?** $531 with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.nz](https://www.desertcart.nz/products/649697468-upgraded-m300se-hifi-headphone-amplifier-2pcs-of-cs43131-mqa-audio)

## 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

- • **Pure DAC Mode:** Switch to preamp mode for a clean, unaltered audio signal.
- • **Power Meets Precision:** High-performance stereo amplifier drives multiple outputs simultaneously.
- • **Tailored for Every Headphone:** Automatic impedance detection for optimal performance with any headphone type.
- • **Unleash Studio-Quality Sound:** Experience MQA decoding for pristine audio fidelity.
- • **Versatile Connectivity Options:** USB, Optical, Coaxial, and Bluetooth inputs for seamless integration.

## Overview

The S.M.S.L Upgraded M300SE HiFi Headphone Amplifier is a cutting-edge audio device featuring dual CS43131 MQA Audio DACs, capable of sampling PCM digital audio up to 32-bit/768kHz and supporting Native DSD playback up to DSD256. With multiple input options and a high-performance headphone amplifier, it ensures an unparalleled listening experience, all backed by a 12-month warranty.

## Description

Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control

## Features

- Capable of directly sampling PCM digital audio up to 32-bit/768kHz without downsampling. It also supports Native DSD playback up to DSD256 without conversion. Optical/ coaxial input supports DoP64.
- The front panel features a 6.35mm single-ended headphone jack and a 4.4mm balanced headphone jack, with an integrated high-performance stereo headphone amplifier that can provide substantial driving power to each interface simultaneously. The chip's proprietary headphone impedance detection allows for automatic adaptation to various types of headphones.
- A complete MQA decoder, which will fully expand MQA music files to provide high-quality sound sources. At this playback level, you will fully hear the content created by the artist in the studio.
- M300 SE can turn off the volume control function in the preamp mode, keeping the output level at 4.0Vrms (XLR balanced) or 2.0Vrms (RCA single). At this time, the M300 MK Il works as a pure DAC.
- 12-month warranty, you can return the item or replace a new one if you have any problems.

## Images

![Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control - Image 1](https://m.media-amazon.com/images/I/51kgrN5gRHL.jpg)

## Questions & Answers

**Q: Can it decode DoP via SPDIF?**
A: Yes

**Q: Can i connect them to my speakers via 3.5 jack?**
A: They are meant to drive headphones. It would be recommended to use amp to drive the speakers or use the powered speakers.

## Frequently Bought Together

- S.M.S.L Upgraded M300SE HiFi Headphone Amplifier, 2PCS of CS43131 MQA Audio DAC, USB/Optical/Coaxial/Bluetooth Input DSD MQA XMOS Balanced XLR Output THD+N 0.00013% with Remote Control
- 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.nz/products/649697468-upgraded-m300se-hifi-headphone-amplifier-2pcs-of-cs43131-mqa-audio](https://www.desertcart.nz/products/649697468-upgraded-m300se-hifi-headphone-amplifier-2pcs-of-cs43131-mqa-audio)

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*Product available on Desertcart New Zealand*
*Store origin: NZ*
*Last updated: 2026-02-25*