According to shanling site it says: M0s and M0 Pro are identical in almost all core aspects. Ultra-compact aluminium construction, simple MTouch system, rich connectivity with two-way Bluetooth and two-way USB, all these beloved aspects of M0 Pro are still here with M0s. But we are switching from two ESS ES9219C DACs to a much simpler analog circuit with a single Cirrus Logic CS43131 DAC. Maximum output power was lowered from 240 mW to just 60mW @ 32 Ohm and the overall tuning follows a more neutral presentation. For easy-to-drive Earphones and Bluetooth headphones, just go with the M0s. For anything even a bit harder to drive, get M0 Pro with its 4.4mm adapter and fully enjoy the advantages of balanced output.
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