Mark Levinson No.360S DAC. HDCD capable. Lots of positive reviews. $7,500 MSRP

The No.360S is one stunning DAC. This is a DAC that is about the great design and engineering behind it rather than a boast on paper with "big" numbers to impress you. We had the No.36 before and the No.360S is a much better sounding unit. Lots of detail and a very focus soundstage. The No.36 was already a very good sounding DAC but the No.360S seems to be operating on another level altogether. When this was paired with the No.37 CD transport, the combo was under $5,000 but easily rivaled the dCS Scarlatti transport and DAC combo that cost ten times more. Of course it does not best the dCS setup but it was easily 80%, maybe even 85% of the dCS's performance. It does not have the sheer power of the dCS in terms of detail retrieval but it was just as musical and too a certain extent, just as reference setting as the dCS (mind you the Levinson combo is like the father of the dCS). For the money, the No.360S offers so much more for so little money. See our other listing for the No.37 CD transport and the No.38S preamp.

Cosmetically, it looks really good with minor scuff marks here and there but nothing major. Right angled plug is included. We don't have the original box but will securely pack this for safe shipping.