SMSL DL100 je visokozmogljiv DAC s kakovostnimi komponentami, kot so 4 CIRRUS LOGIC CS43131 CHIPS, XMOS XU-316 USB vmesnik ali čip za sprejemnik Bluetooth Qualcomm. The DL100 is capable of decoding high sampling speeds, either PCM 32bit up to 768kHz, DSD256 or DOP 64. But that's not all: DL100 also functions as a headphones amplifier for the two symmetrical jack outputs-one 6.35mm and one 4.4 mm-and the 3 OPA1612A amplifier. V polju je tudi daljinski upravljalnik RC-8C.