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

Sale price$0.00

Pickup currently unavailable at SkyFi 479

Mark Levinson No.360S Dac - 24-Bit Quad Multibit Burr-Brown Pcm1704S Cd + Digital

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

SkyFi 479

Pickup currently unavailable

479 South Broad Street
Glen Rock NJ 07452
United States


This unit was upgraded by Mark Levinson to the greatest and best specification 360s at a substantial cost.

While it was a very expensive upgrade, it was well worth the price and 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.

We just refreshed this unit, replacing a few components in need, and made sure its working 100% on our test bench and listening lab.

This listing includes the DAC itself and also a special 90 degree power cord.

Some additional details:

"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."

Click below to add our recommended matching cables from Kimber Kable, all brand new as SkyFi is an official Kimber dealer.

Kimber Kable - Coaxial Digital Interconnect

Kimber Kable - Optical Digital Interconnect

Kimber Kable - Digital AES/EBU (XLR Connector) Interconnect

Kimber Kable - Power Cords

Technical Specifications:

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:

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:

Mains frequency:
60 Hz

Mains consumption:
50 watts

Overall dimensions:
See “Dimensions” in Manual

Shipping weight:
35 lbs. (16 kg)

Click here for a PDF copy of the No.360S DAC Owner's Manual



Original Box







Yes - Power

Physical Condition


Working Condition