Excellent neutral-sounding DAC, traded-in in great working and aesthetic condition.
WARRANTY INFORMATION (Commercial Seller)
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This content has been generated using AI analysis. While we strive to ensure accuracy and quality, AI-generated material may occasionally contain errors or omissions. All information should be independently verified, and opinions expressed do not necessarily reflect those of the publishers or editors.
User reviews and community discussions praise the Mark Levinson No. 360S DAC for its neutral, detailed, and sophisticated sound, premium build, and solid reliability, though some note it feels restrained compared to modern alternatives and lacks punchy dynamics.
### Sound Quality
Reviewers consistently describe the sound as neutral and transparent, avoiding clinical or warm extremes, with extremely good detailing, a wide and layered soundstage, silky highs, glorious midrange, and deep, articulate bass. It excels in openness, control, spaciousness, and dynamic differentiation but can sound restrained, controlled, or less organic than CD players like the 390S or punchier DACs (e.g., Wadia, Denafrips), prioritizing precision over foot-tapping PRAT or enthusiasm. Stereophile notes it lacks superficial emphasis on treble or bass yet reveals details over extended listening without fatigue. Measurements confirm performance above 16-bit resolution with low jitter, though higher noise and distortion rises (e.g., at -28 dB) lag behind modern DACs.
### Build Quality
The unit features a conservative, high-end design with simple operation, dual Burr-Brown 24-bit DACs per channel, balanced XLR outputs, HDCD support, and a clever bottom-mounted IEC power inlet to minimize mains leakage—though this makes connections cumbersome. Used examples are rated very good cosmetically (8/10) and work perfectly when tested.
### Reliability
No major failures reported; it performs without "glaring mistakes" common in older R2R DACs, with resync issues still yielding inaudible jitter. Community threads affirm it as "great" and reliable long-term, with users replacing it only for hi-res needs.
### Strengths
- Sophisticated neutrality with rich, organic tone and untiring listenability.
- Superior detail, refinement, and soundstage over predecessors like the No. 360.
- Technical prowess for its era (e.g., 105 dB SNR, >110 dB separation).
### Weaknesses
- Not punchy or dynamic; more laid-back and controlled than aggressive or modern analytical DACs.
- Outdated by today's standards in noise, distortion, and hi-res support—no DSD or high-sample-rate files.
- Awkward power connection and potential clock resync glitches.
### Overall Reputation
The No. 360S holds a strong legacy as a technically refined, audiophile-grade DAC from the early 2000s, favored for musical insight in neutral systems but often upgraded for dynamism or features. Forums call it "great" even today, though not a first choice versus newer options like Denafrips or MSB.
### Sound Quality
Reviewers consistently describe the sound as neutral and transparent, avoiding clinical or warm extremes, with extremely good detailing, a wide and layered soundstage, silky highs, glorious midrange, and deep, articulate bass. It excels in openness, control, spaciousness, and dynamic differentiation but can sound restrained, controlled, or less organic than CD players like the 390S or punchier DACs (e.g., Wadia, Denafrips), prioritizing precision over foot-tapping PRAT or enthusiasm. Stereophile notes it lacks superficial emphasis on treble or bass yet reveals details over extended listening without fatigue. Measurements confirm performance above 16-bit resolution with low jitter, though higher noise and distortion rises (e.g., at -28 dB) lag behind modern DACs.
### Build Quality
The unit features a conservative, high-end design with simple operation, dual Burr-Brown 24-bit DACs per channel, balanced XLR outputs, HDCD support, and a clever bottom-mounted IEC power inlet to minimize mains leakage—though this makes connections cumbersome. Used examples are rated very good cosmetically (8/10) and work perfectly when tested.
### Reliability
No major failures reported; it performs without "glaring mistakes" common in older R2R DACs, with resync issues still yielding inaudible jitter. Community threads affirm it as "great" and reliable long-term, with users replacing it only for hi-res needs.
### Strengths
- Sophisticated neutrality with rich, organic tone and untiring listenability.
- Superior detail, refinement, and soundstage over predecessors like the No. 360.
- Technical prowess for its era (e.g., 105 dB SNR, >110 dB separation).
### Weaknesses
- Not punchy or dynamic; more laid-back and controlled than aggressive or modern analytical DACs.
- Outdated by today's standards in noise, distortion, and hi-res support—no DSD or high-sample-rate files.
- Awkward power connection and potential clock resync glitches.
### Overall Reputation
The No. 360S holds a strong legacy as a technically refined, audiophile-grade DAC from the early 2000s, favored for musical insight in neutral systems but often upgraded for dynamism or features. Forums call it "great" even today, though not a first choice versus newer options like Denafrips or MSB.
This content has been generated using AI analysis. While we strive to ensure accuracy and quality, AI-generated material may occasionally contain errors or omissions. All information should be independently verified, and opinions expressed do not necessarily reflect those of the publishers or editors.
The fair market price for a used Mark Levinson No. 360S DAC is approximately AUD 4,500–5,500, based on recent USD listings of $2,995–$3,000 converted at current exchange rates (around 1 USD ≈ 1.50–1.52 AUD).
- Typical price range: AUD 4,400–5,300 for units in good to excellent cosmetic and working condition, reflecting active 2026 listings (e.g., $2,995 USD on Jan 2, 2026, and similar ended sales). Older user comments suggest lower values around AUD 2,300–3,000 as of 2022, but recent data indicates appreciation for this upgraded model.
- Condition variations: All available listings are for used units (no new stock found, as this is a vintage 1990s–2000s product originally priced ~USD 7,000). Prices rise 10–20% for excellent condition (e.g., "very good cosmetic, no scratches" at USD 2,999) versus average used; pristine or serviced units with original accessories (power cable, manual) command the upper end. Poor condition or non-upgraded No. 360 models sell lower (e.g., ~AUD 7,600 equivalent for a 360L, but not directly comparable).
- Key value factors:
- Upgrade status: Higher value for factory-upgraded 36/360 to 360S spec (quad Burr-Brown PCM1704 DACs, HDCD decoding, premium boards/resistors).
- Condition and functionality: Fully working (rated 10/10) with minimal wear boosts price; includes service history or matching components (e.g., No. 37 transport).
- Market/location: US-centric listings dominate; Australian/UK sales (e.g., £3,995 ≈ AUD 7,800 for bundle) may add 10–15% for shipping/import/demand in hi-fi markets.
- Rarity and age: Limited supply of this high-end, multibit DAC drives conservative estimates upward from 2022 lows, despite dated tech.
Prices fluctuate with global hi-fi demand; check local Australian sites like recent HifiShark or Gumtree for real-time adjustments.
- Typical price range: AUD 4,400–5,300 for units in good to excellent cosmetic and working condition, reflecting active 2026 listings (e.g., $2,995 USD on Jan 2, 2026, and similar ended sales). Older user comments suggest lower values around AUD 2,300–3,000 as of 2022, but recent data indicates appreciation for this upgraded model.
- Condition variations: All available listings are for used units (no new stock found, as this is a vintage 1990s–2000s product originally priced ~USD 7,000). Prices rise 10–20% for excellent condition (e.g., "very good cosmetic, no scratches" at USD 2,999) versus average used; pristine or serviced units with original accessories (power cable, manual) command the upper end. Poor condition or non-upgraded No. 360 models sell lower (e.g., ~AUD 7,600 equivalent for a 360L, but not directly comparable).
- Key value factors:
- Upgrade status: Higher value for factory-upgraded 36/360 to 360S spec (quad Burr-Brown PCM1704 DACs, HDCD decoding, premium boards/resistors).
- Condition and functionality: Fully working (rated 10/10) with minimal wear boosts price; includes service history or matching components (e.g., No. 37 transport).
- Market/location: US-centric listings dominate; Australian/UK sales (e.g., £3,995 ≈ AUD 7,800 for bundle) may add 10–15% for shipping/import/demand in hi-fi markets.
- Rarity and age: Limited supply of this high-end, multibit DAC drives conservative estimates upward from 2022 lows, despite dated tech.
Prices fluctuate with global hi-fi demand; check local Australian sites like recent HifiShark or Gumtree for real-time adjustments.
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