In this video I’m checking out the SMSL PS200 Pro, an $86 budget desktop DAC that Aoshida Audio sent over for review. I go through the basics of the build and I/O first: aluminum case with rubber feet, a simple front panel with one button (long press for power, short press to switch inputs), and a back panel that’s functional but pretty plain. There’s no volume control here, so if you’re running active monitors or a power amp, you’ll want some kind of volume control in your chain. Also, the white LED on the front is honestly pretty bright if you’re listening in a dark room. Then I focus on what matters most: sound. The PS200 Pro uses an ESS ES9039Q2M, and to my ears it does what a lot of people expect from ESS—glassy, sparkly treble, a more clinical presentation, and very precise imaging. Instead of over-explaining it, I run a sound demo where I switch every 20 seconds between three DACs: the PS200 Pro (ESS), the SMSL D1 (ROHM), and the Fosi ZH3 (AKM), captured from RCA out into my Zoom recorder. My takeaway: PS200 Pro is the quickest and brightest, D1 is the warmest with the longest decay, and ZH3 sits in between.