Mark LevinsonNo 360susedMark Levinson No.360s DAC, Quad Multibit 24-Bit Burr-Brown PCM1704's**Please click here to check out our newly launched SkyFi Audio website with additional items for sale** This unit started out as No.360 DAC before going back to ML for a full upgrade to the No.360...2999.00

Mark Levinson No.360s DAC, Quad Multibit 24-Bit Burr-Brown PCM1704's

Listing ID: lis9di1j Classified 
 Listed  · 162 Views
Time Left:19 Days
New Retail Price: $7,500.00


Buy It NowMake Offer
Payment methodsVisa cardMastercard cardAmex cardDisc cardPaypal card

Contact seller after sale to pay viaCertified check, Personal check, Wire Transfer or Express Checkout

Ships fromRidgewood, NJ, 07450
Ships toUnited States
Package dimensions?" × ?" × ?" (50.0 lbs.)
Shipping carrierUPS
Shipping cost$49.00
Original accessoriesManual
Agon miniAverageResearch Pricing

**Please click here to check out our newly launched SkyFi Audio website with additional items for sale**

This unit started out as No.360 DAC before going back to ML for a full upgrade to the No.360s. 

While it was a very expensive upgrade, it was well worth it and benefited greatly by the addition of four PCM1704 multibit DAC chips.  The label on the bottom reads "360S" (see photo), and a quick look at the internals confirms this addition.  The inside is stuffed with PC boards, larger power supplies, and more complex circuitry which almost looks like it could power a super computer.  It also gains the ability to decode HDCD

The unit is in very good cosmetic condition showing no signs of use or abuse.  There are no deep scratches or dents anywhere, just the slightest signs of use. 

Matched with a No.37 Transport which is currently available for purchase, this combination would be hard to beat even with the newest CD players available. 

"The Mark Levinson 360S is based on the circuit topology of the 360, but as a special "S" version, it benefits from significant component upgrades. It offers a stunning level of improvement over the already exceptional sonic performance of the 360. 

First, the 360 has two 32-bit DSP chips to handle digital filtering and decoding; the 360S has four. This means that the 360S has twice the computational power and is capable of a wider range of future software options, but this probably means little for current performance. 

Second, while both have dual 24-bit DACs (Burr-Brown PCM1704) in each channel, the 360's output level matching is accomplished with high-tolerance Vishay potentiometers, while hand-calibrated bulk metal-foil resistors are mated (to a tolerance of +/- 0.0002%) to each of the 360S's DACs. 

Third, the Mark Levinson 360S uses four-layer cyanate-ester printed circuit boards rather than the 360's two-layer fiberglass/epoxy boards. 

Finally, the 360S has separate discrete regulators for left and right channels, and local reservoirs for critical components based on relatively rare OSCON caps."

Technical Specifications:

Frequency response: 10Hz - 20kHz +0dB, –0.2dB
Total harmonic distortion (THD): 0.001% @ 1 kHz, 0dB, A-weighted
Dynamic range: 98dB (or better)
Signal-to-noise ratio: 105dB
Channel separation: Better than 110 dB
Intermodulation distortion (SMPTE IMD): Less than 0.005%
Digital-to-analog conversion: Dual differential 24-bit DACs
Digital filter: 8x oversampling, 24-bit throughput
Analog filter: Bessel-tuned, linear phase to 40kHz
Low-level linearity: Deviation unmeasurable to below –70dB,
approximately +1.7dB below –90dB(undithered, referenced to 0dB @ 1kHz)
Output impedance: Less than 6Ω
Mains voltage: 120V
Mains frequency: 60 Hz
Mains consumption: 50 watts
Overall dimensions: See “Dimensions”
Shipping weight: 35 lbs. (16 kg)
Input complement, Nº360S: 2 XLR-type female connectors
1 RCA-type female connectors
1 BNC-type female connectors
1 ST-type connector
1 EIAJ-type connectors
1 IEC mains connector (on bottom)
1 1⁄8" mini-jack connector for IR repeater
1 IEC AC mains receptacle
1 RJ-45 communications port (PHASTLink™)
Output complement, Nº360S: 1 pair XLR-type male connectors (analog)
1 pair RCA-type female connectors (analog)
1 XLR-type male connector (digital)
1 RJ-45 communications port (PHASTLink™)
1 RJ-45 communications port (Mark Levinson Linking™ master)

Click here for a PDF copy of the Owner's Manual


This item will be professionally packaged and insured for safe transit to your home. 

Please click here for detailed specifics regarding our specialized packing process that separates us from the rest.

If we don’t have the original manufacture's packaging, we use heavy duty double ply corrugated boxes with Instapak expanding foam custom inserts.  In many cases this has proven to be better than the original packaging.  We also use high quality fiber reinforced tape to seal our packages.  Lightweight items will be bubble wrapped and shipped in a high-quality box. 

This item is available for pickup in Ridgewood, NJ or Union Square, NYC (with convenient parking in the building).

NJ Residents or anyone picking up without a resale certificate will need to pay NJ Sales Tax.

Use the Buy It Now button and we will cover the PayPal fees.

Thanks for looking and be sure to call or text 201.879.0000 with any questions. 

Please also click here to visit our Audiogon store to see the rest of the items we have for sale.



SkyFi Audio is a small startup business specializing in the purchase, reconditioning, and reselling of select high-end audio equipment.  We only buy equipment the we admire and are passionate about. No mid-fi, no gimmicks, no junk. 

Each piece of equipment is cosmetically restored and fully tested in our well-equipped lab by an engineer with 30+ years of experience in the HiFi world. If it does not meet or exceed the original manufactures specifications, it will not be sold.  We are very selective about the equipment we purchase, focusing on mostly analog, high-build quality, American, and European built units.

Through our sister company, which is an authorized dealer for McIntosh, Audio Research, Sonus Faber, ClearAudio, Pro-Ject Audio Systems, and Sony ES, we have access to OEM parts, service, and support.  If you are local and looking for new equipment from the above-mentioned manufacturers, please drop us a line as we can arrange both sales and professional installation in the tri-state area.


We do not accept or review any offers that do not go through the official Audiogon system. We have too many items for sale and it’s nearly impossible to keep track of offers outside of the official system. Please don’t message, email, or text any offers. 

If you do not see a “Make an Offer” button, it means we are not considering any offers on that item.   


We prefer working through PayPal which allows you to use a credit card or bank transfer. We do not charge extra for any payment fees if you purchase the item at the asking price.  You can also send us a personal check (which will need to clear before shipping), certified check, money order, or wire transfer. International clients without access to PayPal should use a bank wire transfer. 

If you are picking up an item we do not accept PayPal.  You must pay in person with cash, certified or bank check, or wire transfer.  If you make a PayPal payment and are picking up the item, it will be returned. 


We accept trade-ins of equal or lesser value under certain conditions.  Simply ask and let us know the exact model, condition, and the accessories that are included (such as the original box, remote, cables, manual, etc.).  We will only consider high-end equipment from mainstream manufacturers such as McIntosh, Mark Levinson, Audio Research, Krell, etc. and will typically pass on displays, projectors, receivers, dated surround processors, and mid-fi equipment of any type.  We will offer a fair value for your equipment, but keep in mind we are running a business and will need to be able to resell the equipment at a profit after investing a great deal of time and resources in testing, certifying, repairing, cleaning, and packaging the incoming equipment.  If you are looking for top dollar we suggest attempting to sell it directly to an end user on your own.

SELL US YOUR GEAR (Working or Broken)

We will also purchase your used or broken gear and arrange pickup if you are in our local market. Just drop us a note for a quote but be sure to include the condition and what is included. 

HOW TO VISIT US                                                                                                        

We are currently operating from a residence in Ridgewood, NJ.  You are welcome to make an appointment if there is a piece of equipment you would like to see in operation before or after purchase.  We have a well-equipped, dedicated listening room with tons of equipment of all makes and models.  We are not a store, so please don’t make an appointment if you are just curious as to how a speaker or piece of equipment sounds.  In essence, no tire kickers please.

If you are in NYC and cannot make it out to Ridgewood, we can arrange pickup in Union Square (14th Street) after the purchase.   You can call or text 201.879.0000 with any questions or to schedule an appointment.  We can also arrange to install, calibrate, and tune the gear in your listening room if you are local to the area.  This is super useful when purchasing large speakers or heavy amplifiers.  It is also great for ensuring your new turntable is setup correctly in its final resting place.  

Thanks for looking and please click here if you would like to receive a list of the equipment we receive from time to time.  We promise not to bombard you with junk email.   


No questions have been asked about this item.

Ask the seller a public question

You must log in to ask a question.

Return Policy
Return Window

Returns are not accepted on this item.


member since December 2000

SkyFi Audio, LLC  Verified Dealer

Last 12 months

21 Watchers