Mark Levinson No. 360S DAC - Dual Burr-Brown 24-Bit DACs Per Channel

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General:
This is a factory original No. 360S, not an older No. 36 that was upgraded at some point in its life.

Much more expensive than the No. 36 or No. 360 and well worth the price as this model benefited greatly by the addition of FOUR  PCM1704 multibit DAC chips. 

It represents the pinnacle of non Hi-Res Redbook CD performance and would be hard to beat even with the best players available today. 

This No. 360S is working like new and the display is bright and clear.

Also included is the special 90 degree power cord which connects underneath the unit. 

More from Mark Levinson:
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.

Brand Background:
After working in various recording studios and, as legend has it, creating the sound mixer for the Woodstock Music Festival, Mark Levinson began hand-crafting high-end stereo components. His first product, the LNP-1, was a rack-mounted system with two large VU meters and a high performance op-amp module. And with every subsequent product, the legend grew.

After working in various recording studios and, as legend has it, creating the sound mixer for the Woodstock Music Festival, Mark Levinson began hand-crafting high-end stereo components. His first product, the LNP-1, was a rack-mounted system with two large VU meters and a high performance op-amp module. And with every subsequent product, the legend grew.

Cosmetic Condition:
8/10 = Very Good. Excellent front faceplate, one minor flaw on chassis side or top. See our detailed rating description here.

Working Condition:
Working perfectly and tested on our bench with both CD and DVD. XLR and RCA working as they should.

Included:
Unit, manual, and power cord.

Packing:
Will be packed using our highly developed in-house process and custom packing materials.Specs:
Input complement, Nº360S: 
2 x XLR-type female connectors
1 x RCA-type female connectors
1 x BNC-type female connectors
1 x ST-type connector
1 x EIAJ-type connectors
1 x IEC mains connector (on bottom)
1 x 1⁄8" mini-jack connector for IR repeater
1 x IEC AC mains receptacle
1 x RJ-45 communications port (PHASTLink™)

Output complement, Nº360S: 
1 x pair XLR-type male connectors (analog)
1 x pair RCA-type female connectors (analog)
1 x XLR-type male connector (digital)
1 x RJ-45 communications port (PHASTLink™)
1 RJ-45 communications port (Mark Levinson Linking™ master)
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

Weight:
35 lbs.

Recommended Cables:
Kimber Kable - Coaxial Digital Interconnect

Kimber Kable - Digital AES/EBU Interconnect

Testing Process:
We start with a visual inspection of all internal components to make sure that there are no signs of heat stress or damage. Capacitors are checked for telltale signs of predictive failure including bulging, shrunken wrappers, or physical leakage. We also inspect resistors and other passive components for signs of overheating. 

After the visual inspection we connect the DAC's RCA outputs to our Sencore PA81 Power Analyzer which simulates a real world input impedance and allows us to monitor the output on an oscilloscope. We are equipped to test optical, coaxial, and USB inputs at Redbook CD Quality.

We start with a test signal to verify signal lock and proper output on both channels. If the DAC has balanced outputs these are also tested at this time. If the DAC has multiple Optical and Coaxial inputs they are all checked for proper lock. USB inputs are tested with a MacBook Pro. 

After proper function is verified, we setup the DAC for a listening test to evaluate general audio reproduction quality and monitor for clicks, pops, or any other audible signs of issues related to dropped signal lock or failing audio output stages. We often connect the DAC under evaluation to our long term test rig for a long test stint to verify stability under real world operating conditions.