SMSL is a Chinese consumer and enthusiast hi-fi electronics manufacturer founded in 2009 and based in Foshan, Guangdong, China (operated by Foshan ShuangMuSanLin Electronics Co., Ltd., with a Hong Kong branch, VMV Technology (HK) Company Limited, established in 2013). The brand designs, develops, and manufactures its products in-house and is distributed internationally through a mix of retail partners and its own online shop.

The product catalog focuses on desktop digital-to-analog converters, headphone amplifiers, integrated and power amplifiers, digital interfaces, and music streamers. Well-known product lines include the SU series of standalone DACs (such as the SU-9), the DO series of balanced DACs (such as the DO100 and DO200), the DL400 DAC/headphone amp, the SH series of headphone amplifiers (such as the SH-9), the AO series of power amplifiers, and the higher-end VMV sub-brand aimed at more premium hi-fi. Products commonly feature ESS Sabre or Cirrus Logic DAC chips, XMOS USB receivers, and support for high-resolution PCM, DSD, and MQA playback.

Within the audiophile community, SMSL is generally associated with affordable, measurement-focused components that target a price/performance niche alongside peers such as Topping and Gustard. The brand is primarily known for desktop and home hi-fi rather than professional studio or stage gear, and it does not run a formal artist endorsement program.

SMSL has 3 products cataloged on Equipboard, including Audio Interfaces, Power Amplifiers, and A-D & D-A Converters.