High performance portable headphone amplifier and DAC with two Cirrus Logic CS43131 DAC chips. It supports up to 32bit 384kHz PCM and DSD256 sampling rates. These chips also provide significant headphone amplification with up to 500mW of output power into 32 ohms with a dynamic range of 121dB. As for the connection options of the D10, we find a USB-C connector as an input, and two types of headphone connectors as an output: a 3.5 mm jack and a symmetrical 4.4 mm jack. Despite its affordability, SMSL has given the D10 a minimalistic, high-end design, with a transparent cover that allows us to see the circuits used.