Schiit Modi 3E vs Topping D10s

The Budget DAC Battle

At under $110 each, the Schiit Modi 3E and Topping D10s represent the entry point to dedicated digital-to-analog conversion. Both promise a meaningful upgrade over built-in laptop or phone audio, but they take different philosophies to get there.

Sound Comparison

The Modi 3E has a slightly warmer, more analog feel to its presentation. Music has a sense of body and weight that makes long listening sessions genuinely enjoyable. It’s not colored in a way that audiophiles would object to — it’s simply not clinical. Vocals have texture, guitars have bite, and bass has satisfying impact.

The Topping D10s is the measurement champion here. Its numbers on Audio Science Review are stellar, with distortion figures that rival DACs costing many times more. In practice, this translates to a presentation that’s clean and precise, but some listeners find it lacking in engagement. If you believe measurements tell the complete story, the D10s wins. If you trust your ears over graphs, the Modi 3E has the edge.

Features & Connectivity

This is where the two truly diverge. The Modi 3E offers USB, optical, and coaxial inputs, meaning you can connect your computer, TV, and CD player simultaneously. The D10s is USB-only for input, but it adds optical and coaxial outputs, making it useful as a USB-to-SPDIF converter for feeding external DACs or amplifiers.

Both are USB bus-powered, eliminating the need for a separate power supply. The Modi 3E has a simpler aesthetic that fits Schiit’s utilitarian design language, while the D10s features a small display showing sample rate and volume information.

The Verdict

The Schiit Modi 3E wins this comparison by offering more musical engagement and more input flexibility at the same price point. However, the Topping D10s is the better choice if you need a USB-to-SPDIF converter or if measurement performance is your primary buying criteria.