TechPowerUp checked out the Quick Look: S.M.S.L SU-1 DAC
A quote from the article:
S.M.S.L adds to its impressive audio source portfolio with the budget-friendly SU-1 DAC. It offers multiple inputs, a clean and transparent sound, good build quality, and an easily concealable form factor at a compelling price to warrant a place in your first desktop audio setup for headphones or speakers alike.Quick Look: S.M.S.L SU-1 DAC Review