At the core of the DL400 lies ESS's latest flagship DAC chip, the ES9039MS Pro. This chip operates with extremely low distortion, wide dynamic range, and precise signal clarity, capable of reproducing every fine detail of recordings. It supports 32bit/768kHz PCM, DSD512, and hardware decoding of MQA / MQA-CD, making the DL400 fully ready for the highest resolution audio formats.

The DL400 operates with a balanced PLFC (Precision Linear Feedback Circuit) architecture offering distortion-free, detailed sound. Output power reaches up to 2000mW @ 32Ω (balanced) or 700mW @ 32Ω (single-ended), making it a perfect match for low-impedance IEMs and high-impedance reference-class headphones alike.

The built-in Qualcomm Bluetooth 5.1 chip supports the latest codecs such as LDAC (24bit/96kHz), aptX HD, and AAC, enabling the DL400 to deliver premium sound quality not only wired but also wireless.

The device features a professional reversible I2S/XLR interface. This function allows the DL400 to adapt to different I2S interface standards, making it compatible with devices from different manufacturers.

Note: Always check the interface definition of the signal source before use to ensure proper operation.

The SMSL DL400 is fully controllable via the included infrared remote control, allowing free placement without direct front-panel access. Users can comfortably adjust inputs, volume, and other functions from the couch or desk.

The remote also enables automatic display brightness control, reducing visual distractions during music playback to focus solely on sound. This feature is especially useful in dark rooms or during extended listening sessions.