SMSL DS100 MQA CS43131 Headphone Ampifier and DACSMSL DS100 MQA CS43131 Headphone Amplifier and DAC Review Today, we review the SMSL DS100, an entry level MQA capable headphone amplifier and DAC using the Cirrus Logic CS43131 DAC chip. It is priced at $89. 99 USD. SMSL is well known for producing a wide range of audiophile products, including amplifiers and DACs such as the HO100 and the DO100, and higher end DAC AMP combo units like the SH 9 Pro and the M500 MKII. Their latest release, the DS100,
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