I noted in the profile posts section that someone posted this: Normally I really wouldn't really care, because personally I wouldn't bother with the vast majority of the above. Until one guy I was talking with about audio gear said off-the-cuff: "Topping SMSL Shenzhen Audio's plan is to keep coming up with new models so people keep buying". I have to say that this is a interesting observation because now we are... comparing DAC SINAD to the tenth of the decimal? 123 point eight. Seriously? Talk about measurements for the sake of measurements. Now we are totally losing the forest for the trees. This is utterly ridiculous. As factually stated here (https://www.superbestaudiofriends.org/index.php?threads/throw-away-your-apx555s.12790/) is there absolutely no need for this level of performance given that there is no possibility for any of us to be in an environment where more than 80db of dynamic range is needed, not to mention CD quality audio is limited to 96db, microphones have a SNR of no better than 75db, and the SINAD of transducers (ultimately the limiting factor if you believe in the temple of SINAD) if even worse than that. Let's break this stuff down: SMSL SU-10 $900: ES9038PRO and x16 OPA1612 (parallelling the internal channels?) DX7 PRO+ $700: ES9038PRO and ?opamps SMSL M500 mk III $530: ES9038PRO x9 OPA1612 Topping D90SE $800 (reviewed here on SBAF): ES9038PRO and ?opamps Gustard X18 $750: ES9038PRO and OPA1612 Topping DX5 $450: ES9068ES (x2) and ?opamps Topping SU-9N $400 ES9038PRO and ?opamps Gustard X16 $750: ES9068AS and OPA1612 SMSL M400 $860: AKM4499 and OPA1611 / OP1612 SMSL M500 mk II $440: ES9038PRO x6 OPA1612 Topping E50 $270 :ES9068AS and ?opamps Topping D90 $750: AKM4499 and ?opamps Basically, other than a a few standouts with the price since the performance is mostly the same, you would be buying more or less the same DAC, but repackaged, slightly tweaked for tenths of a db better SINAD. Somebody is pulling the wool over your eyes, or is being paid off by Shenzhen Audio.