Here are comments on the SMSL SA-60 ( TPA3116 ) from another forum comparing it to some nice amps.
"Hi Everyone,
I've been curious about Tripath and similar amps for a long time - hard to believe they are as good as some claim for $20-60 bucks.
In short - best audio purchase in years - and I buy a ton of stuff.
I ended up keeping the SMSL SA-60 using the new TI TPA3116 chip. I compared this to a few tripath/2020 amps in an Acuhorn ($5K) single driver system fed by a PS Audio DS DAC ($6K). This one is clearly better in every way than the older tripath ones. I also compared it to my beloved Pass Labs XA 30.5 amp, which costs about 100x. It get's surprising close in most ways. The SMSL isn't quite as dynamic, but is just as pure and tube-like. I use it daily - no warm-up time and runs cool. I still like some of my other amps better, but this is better than anything I've heard for less than $2,500. Really - can't believe it.
Compared to a couple tube amps - 845 and a Jadis KT90, it is still very close. Not quite as warm in the midrange and the imaging isn't quite as perfect - but really good and better than some cheap tube amps like Yaqin I've owned in the past.
These speakers are 98db efficient, so they don't need more than a few watts - so don't really need the extra power over Tripath - but it does have much stronger dynamics.
I wish there was a version without volume control or Loudness feature - or at least an easy way to defeat each completely. Still sounds great - but I imagine it could be even better without those in the signal path. Also - the RCA connectors are too close together - I can't use my typical Cardas interconnects. Same with the speaker posts - can only use fairly small wires - Wireworld Eclipse didn't come close to fitting. But these issues won't matter to most buyers - can't ask for more for $60 bucks.
Do note that these only work well for me with very easy to drive speakers (8 Ohm, 98db, no dips). If using with low efficiency speakers these little amps aren't nearly as good - just don't have the current for low impedance."
This guy says the TPA3116 is better than anything he's heard for under $2,500. Too bad he was using a $7 laptop power brick rather than a linear regulated power supply or his praise might have been even higher.
