diff --git a/Audio_Receivers/SMSL/SMSL_RC-8C.ir b/Audio_Receivers/SMSL/SMSL_RC-8C.ir
new file mode 100644
index 00000000..ed9527e1
--- /dev/null
+++ b/Audio_Receivers/SMSL/SMSL_RC-8C.ir
@@ -0,0 +1,70 @@
+Filetype: IR signals file
+Version: 1
+#
+# SMSL M500 MKII Audio Receiver
+#
+name: Power
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 01 FE 00 00
+#
+name: VOL+
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 0A F5 00 00
+#
+name: VOL-
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 0B F4 00 00
+#
+name: MUTE
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 09 F6 00 00
+#
+name: INPUT
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 07 F8 00 00
+# Function Button 
+name: FN
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 08 F7 00 00
+#
+name: UP
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 02 FD 00 00
+#
+name: DOWN
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 06 F9 00 00
+#
+name: LEFT
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 03 FC 00 00
+#
+name: RIGHT
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 05 FA 00 00
+#
+name: SELECT
+type: parsed
+protocol: NECext
+address: 12 36 00 00
+command: 04 FB 00 00