The SMSL M300 SE incorporates the manufacturer's familiar external design with an MQA-capable DAC (digital-to-analogue converter) and headphone amplifier, built on two of the latest Cirrus Logic CS43141 chips. In addition to COAX, optical and USB inputs, Bluetooth 5 connectivity is also available. Alongside the 6.35mm and 4.4mm Pentaconn headphone outputs, there are also balanced XLR and 3.5mm SE jack outputs. Built into a CNC-milled aluminium chassis, the M300 SE is also equipped with a preamp function, 1.29" OLED display and full remote control.