Both are desktop amplifiers, $1160 against $1600. This page puts them side by side on the only three things a maker can be held to — power, output impedance and noise — and then asks the question that actually matters: which headphones do they treat differently?
The SMSL VMV P2 MK2 reaches 100 dB on 567 of the 567 models here, the SPL Phonitor se on 566.
| Specification | SMSL VMV P2 MK2 | SPL Phonitor se |
|---|---|---|
| Power into 32Ω | 2.0 W | 1.0 W |
| Power into 150Ω | 499 mW | 3.1 W |
| Power into 300Ω | 300 mW | 4.2 W |
| Power into 600Ω | 150 mW | 2.1 W |
| Output impedance | <0.1 Ω | 0.18 Ω |
| Output noise | not published | 5.48 µV |
| Price | $1160 | $1600 |
| Headphones it reaches 100 dB on out of 567 | 567 | 566 |
A figure marked not published is missing from the maker’s own material, which is not the same as being good or bad. Where one of these two publishes a number and the other does not, the comparison on that axis cannot be made at all — and saying so is more useful than guessing.
| Load | SMSL VMV P2 MK2 | SPL Phonitor se |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Derived |
| 600 Ω | Published | Derived |
Both makers publish a power rating, which is less common than the table above makes it look: of the 280 sources here, 209 publish a figure at at least one load and only 2 publish one at all four. SMSL VMV P2 MK2 publishes at 32 Ω, at 300 Ω and at 600 Ω; SPL Phonitor se at 32 Ω. Every other row is worked out from those — between two published loads, or beyond them holding voltage constant, which understates rather than flatters.
So the two columns are not equally firm row by row: at 300 Ω and at 600 Ω only the SMSL VMV P2 MK2 figure is the maker’s own. On those rows the derived number is the one to doubt first.
What each of these labels means, and why a derived figure is still worth printing, is set out in how this data was built.
1 headphone reaches 100 dB on the SMSL VMV P2 MK2 but not on the SPL Phonitor se — Symphonium Titan.
566 of the 567 models here reach 100 dB on both. That is a power count and nothing more; whether either source suits a given headphone also depends on the two lines above.
The counts above say how many models the two treat differently. This says by how much. The same 8 headphones appear on every page of this kind, ordered from the easiest to drive to the hardest, so a row can be read across pages as well as across columns. Headroom is at a 100 dB SPL peak.
The widest gap on the list is the Beyerdynamic DT 1990 Pro (250Ω): SPL Phonitor se has +39 dB of headroom there against +27 dB. 12 dB is about 15 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for SMSL VMV P2 MK2 because that maker publishes no output noise figure. That is a gap in the specification, not a quiet amplifier, and it is left blank here rather than filled with a plausible number.
| Headphone | Impedance | Needs | SMSL VMV P2 MK2 headroom | SPL Phonitor se headroom | SMSL VMV P2 MK2 hiss | SPL Phonitor se hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +48 dB | +38 dB | not published | 29 dB |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +28 dB | +18 dB | not published | 9 dB |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +31 dB | +33 dB | not published | 7 dB |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +27 dB | +39 dB | not published | 3 dB |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +25 dB | +20 dB | not published | 2 dB |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +21 dB | +32 dB | not published | -4 dB |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +17 dB | +28 dB | not published | -8 dB |
| HiFiMAN Susvara | 60 Ω | 50 mW | +13 dB | +15 dB | not published | -10 dB |
The SPL Phonitor se costs $440 more than the SMSL VMV P2 MK2, and on these three axes the money buys nothing: among the 567 models here there is not one that the SPL Phonitor se handles and the SMSL VMV P2 MK2 does not — not on power, not on the one-eighth rule, not on hiss. The traffic runs the other way: the cheaper SMSL VMV P2 MK2 drives one model to 100 dB that the SPL Phonitor se does not.
Everything in this paragraph counts only figures the two makers published. An advantage on an axis one of them leaves blank cannot be counted, and is not counted — how often that happens is its own page.
Each has a page of its own with every power figure traced to what the maker published and a full headphone list: SMSL VMV P2 MK2 and SPL Phonitor se. Or put either against your own headphones in the source comparison tool.