Digital Drive: REVIEW: Mark Levinson 360S DAC Processors by jimmyjames

Model:	360S
Category:	DAC Processors
Suggested Retail Price:	$7500
Description:	Digital Audio Processor
Manufacturer URL:	Mark Levinson
Model Picture:	View

Review by jimmyjames ( A ) on January 16, 2002 at 12:35:37
IP Address: 149.173.6.50

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for the 360S

Had my 36S upgraded to 360S status. This includes total replacement of the digital processing side of things. The 360S as delivered is capable of 24 bit word lengths at 96khz. The processor performs 8X oversampling before the DtoA conversion. Support for 192khz and DSD is claimed to be software download upgradable. In the case of DSD, some type of hardware upgrade would also have to take place as their is no current industry standard or jack configuration only brand specific ones. The most immediate difference between the 36S and the 360S is the amount of detail and depth to music that is revealed. It almost sounds cliche to say it but you WILL hear things that you have never heard before even on discs you know by heart. Subtle details, depth, resonance, sustain, harmonics to the point of being the audio equivalent of 3D. I think Stereophile called the 36 or another DAC the "swiss army knife" of digital audio processors. The 360S is surely the big fat grandaddy swiss army knife that has every conceivable input jack, single ended and balanced output jacks, polarity toggle and is designed to be future proof. Only time will tell.

Product Weakness: None
Product Strengths: Incredibly detailed sound. Depth to point of being 3D. Supports SPDIF, AES/EBU, ATT glass, and toslink. Balanced/Single out.

Associated Equipment for this Review:
Amplifier:	ML 332
Preamplifier (or None if Integrated):	ML 380S
Sources (CDP/Turntable):	ML 37
Speakers:	Magnepan 3.5R
Cables/Interconnects:	XLO Signature
Music Used (Genre/Selections):	jazz and rock
Time Period/Length of Audition:	3 months
Other (Power Conditioner etc.):	MIT Z Center
Type of Audition/Review:	Product Owner

Product Weakness:	None
Product Strengths:	Incredibly detailed sound. Depth to point of being 3D. Supports SPDIF, AES/EBU, ATT glass, and toslink. Balanced/Single out.