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

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

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

SkyFi 479

Pickup currently unavailable

479 South Broad Street
Glen Rock NJ 07452
United States


This unit started out as No.36S DAC before going back to Mark Levinson for a full "Factory Official" upgrade to the No.360s. 

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. 

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. 

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

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."

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:  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)

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

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



Original Box



Printed and Online




Yes - Power

Physical Condition


Working Condition


SKU: 100201