Introduction
Welcome to the S.M.S.L M500 user manual. This document provides detailed instructions for setting up, operating, and maintaining your M500 DAC Headphone Amplifier. Please read this manual thoroughly before using the device to ensure proper functionality and safety.
Product Overview
The S.M.S.L M500 is a high-performance Digital-to-Analog Converter (DAC) and headphone amplifier designed for superior audio reproduction. It features advanced components and multiple input/output options to integrate seamlessly into your audio system.

A front view of the S.M.S.L M500 unit, showcasing its compact design and front display.
Key Features
- USB input supports MQA decoding.
- Utilizes the top-performance ES9038PRO D/A chip from ESS Technology.
- XMOS XU-216 for true 32-bit audio processing, supporting DoP and Native DSD, up to 32bit/768kHz and DSD512.
- Ultra-low phase noise and optimized clock processing circuit for ultra-low clock jitter.
- Equipped with 3 high-end dual op-amps LME49720 for low noise density, low distortion, maximum dynamic range, and high output drive capability.
Package Contents
Before setup, please verify that all items are present in the package:

The S.M.S.L M500 unit, remote control, USB cable, power cable, and user manual.
- S.M.S.L M500 Unit
- Remote Control
- USB Cable
- Power Cable
- User Manual
Connections and Interfaces
The S.M.S.L M500 offers a variety of input and output options for versatile connectivity.
Rear Panel Connections

A detailed view of the rear panel, highlighting the USB input, Optical 1, Optical 2, Coaxial inputs, RCA outputs (L/R), Balanced XLR outputs (L/R), and the power input with an ON/OFF switch.
- USB Input: For connecting to a computer or other USB audio sources.
- Optical 1 & 2 Inputs: Two optical (Toslink) digital audio inputs.
- Coaxial Input: One coaxial digital audio input.
- RCA Outputs (L/R): Unbalanced analog audio outputs.
- Balanced XLR Outputs (L/R): Balanced analog audio outputs for professional connections.
- Power Input: Connects to the AC power supply (100V-240V, 50-60Hz).
- Power Switch: To turn the unit ON or OFF.
Front Panel Connections

A close-up of the front panel, featuring the 6.35mm headphone jack, the volume/menu control knob, and the 2.19-inch LG TFT LCD display.
- 6.35mm Headphone Jack: For connecting headphones.
- Volume/Menu Knob: Controls volume and navigates menu settings.
- Display: 2.19-inch LG TFT LCD display showing current status, input, sample rate, and volume.
Setup
Initial Placement
Place the M500 on a stable, flat surface away from direct heat sources or excessive moisture. Ensure adequate ventilation around the unit.
Power Connection
- Connect the provided power cable to the power input on the rear panel of the M500.
- Plug the other end of the power cable into a suitable AC power outlet (100V-240V, 50-60Hz).
- Ensure the power switch on the rear panel is in the "OFF" position before connecting to power.
Audio Connections
Choose the appropriate input and output connections based on your audio source and playback system.
Connecting to a Computer (USB)
- Connect one end of the USB cable to the USB input on the M500.
- Connect the other end of the USB cable to an available USB port on your computer.
- Install necessary drivers if prompted by your operating system (refer to S.M.S.L website for latest drivers).
Connecting to Digital Audio Sources (Optical/Coaxial)
- Connect your digital audio source (e.g., CD player, TV, game console) to either the Optical 1, Optical 2, or Coaxial input on the M500 using the appropriate cable.
Connecting to an Amplifier/Speakers (RCA/XLR)
- For unbalanced connections, use RCA cables to connect the M500's RCA outputs to your amplifier or powered speakers.
- For balanced connections, use XLR cables to connect the M500's Balanced XLR outputs to your amplifier or powered speakers.
Connecting Headphones
- Plug your headphones into the 6.35mm headphone jack on the front panel.
Operating Instructions
Powering On/Off
Flip the power switch on the rear panel to the "ON" position to power on the M500. Flip it to "OFF" to power off.
Input Selection
Use the volume/menu knob on the front panel to navigate and select the desired input source (USB, Optical 1, Optical 2, Coaxial).
Volume Control
Rotate the volume/menu knob to adjust the output volume for both headphone and line outputs. The volume level will be displayed on the screen.
Menu Navigation
Press the volume/menu knob to enter the menu. Rotate the knob to scroll through options and press again to select.
MQA Playback
When playing MQA content via the USB input, the display will indicate "MQA" and the corresponding sample rate. Ensure your audio player software is configured for MQA passthrough.
This video provides a visual overview of the S.M.S.L M500, showcasing its design, various input/output options, and key internal components like the ES9038PRO D/A chip and LME49720 op-amps. It also demonstrates the MQA decoding capability.
Specifications
| Feature | Detail |
|---|---|
| Manufacturer | S.M.S.L |
| Model Number | M500 |
| Material | Aluminum |
| Item Weight | 2.82 pounds |
| Package Dimensions | 11.14 x 7.32 x 4.49 inches |
| D/A Chip | ES9038PRO |
| USB Processor | XMOS XU-216 |
| USB Compatibility | 32bit/768kHz, DSD512 (DoP and Native DSD) |
| Op-Amps | 3 x LME49720 |
| Power Input | 100V-240V, 50-60Hz |
| Output Power | 4 Watts |
| Number of Channels | 4 |
Troubleshooting
No Power
- Ensure the power cable is securely connected to both the M500 and the power outlet.
- Verify the power switch on the rear panel is in the "ON" position.
- Check if the power outlet is functional.
No Sound Output
- Confirm the correct input source is selected on the M500.
- Check all audio cable connections (USB, Optical, Coaxial, RCA, XLR, Headphone).
- Adjust the volume level on the M500 and your connected amplifier/speakers.
- If using USB, ensure the correct audio output device is selected in your computer's sound settings and drivers are installed.
- For MQA playback, verify your software is configured for MQA passthrough.
Distorted Sound
- Check for loose cable connections.
- Ensure the sample rate displayed on the M500 matches the source audio.
- Reduce the volume level if the distortion occurs at high volumes.
- Test with different audio sources or cables to isolate the issue.
Maintenance
To ensure the longevity and optimal performance of your S.M.S.L M500, follow these maintenance guidelines:
- Cleaning: Use a soft, dry cloth to wipe the exterior of the unit. Avoid using abrasive cleaners, solvents, or chemical sprays.
- Ventilation: Do not block the ventilation openings. Ensure the unit has sufficient airflow to prevent overheating.
- Storage: If storing the unit for an extended period, disconnect it from power and store it in a cool, dry place.
- Handling: Handle the unit with care. Avoid dropping or subjecting it to strong impacts.
Warranty and Support
For warranty information, technical support, or service inquiries, please refer to the official S.M.S.L website or contact your authorized dealer. Keep your purchase receipt as proof of purchase.





