Sorry, no experience with the SMSL. But, maybe this AI break down will help:
The
SMSL PO100 Pro and
Schiit Eitr 2 are both USB-to-S/PDIF digital-to-digital converters (DDCs) designed to bridge a computer or streamer to an older DAC. However, they serve very different use-cases: the SMSL prioritizes high-res format support and I2S output, while the Schiit focuses on premium clocking, jitter reduction, and analog-style DSP features.
Why Choose the SMSL PO100 Pro
- High-Resolution & DSD: Powered by the XMOS XU316 chip, the SMSL supports ultra-high PCM bitrates and native DSD playback.
- I2S Compatibility: If your DAC has an I2S input port (often on an HDMI-style connector), the PO100 Pro features I2S output for a direct, high-bandwidth connection.
- Ultra-Budget: At roughly half the price of the Schiit, it is an extremely cost-effective way to add Optical/Coaxial outputs to a PC, phone, or standard streamer.
Why Choose the Schiit Eitr 2
- Superior Clocking & Jitter Reduction: The Eitr 2 utilizes Schiit's Unison USB technology and sports an incredibly low jitter rate of just 74 picoseconds, making it an excellent reclocker for DACs whose internal clocks need help.
- Advanced DSP & Preamp Features: Unlike the basic PO100 Pro, the Eitr 2 is a partial digital preamp. It includes Schiit's Forkbeard DSP suite, featuring dynamic Loudness Compensation (LC) that adjusts automatically to your listening levels.
- Linear Override Power: The Eitr 2 can run entirely from USB bus power or via an external wall-wart. When using the wall-wart, it presents as "0mA" to the host device, meaning it will not drain the battery of connected smartphones or tablets.