The 360s is a very sophisticated and neutral sounding DAC. It is neither clinical nor warm. It has extremely good detailing, in that area it is really only bettered by the dcs Delius and Purcell DAC/upsampler combo. The 360s also has a very wide soundstage and doesn’t sound flat; in fact, it’s quite layered sounding but not quite a Wadia in this respect. But it’s also not a Wadia in the highs, which in the Levinson’s case are super-silky and almost lush, as well as its midrange that’s simply glorious and in no way electronic or otherwise artificial. The bass is deep, round but also very articulate. it is in the bass that there is the most difference compared to the 390s cd player. Whereas the 390s cd player is more lush and round, the 360s is more refined and articulate. All in all. because the 360 DAC is more controlled and the 390s player more free I’d say that the 360s is more audiophile and the 390s more musical. Compared directly to the 390s cd player, not compared with the 360 that I had years ago so the 360 and 360s may actually sound a lot alike but I cannot confirm this with certainty anymore.
Only recently it occurred to me that the 360S uses 4 PCM1704 multibit DAC chips while the 390S CD player uses 2 AD1853 chips, which are Delta/Sigma chips, so essentially bitstream units. Naturally Levinson did not pick just any 1-bit DAC but opted for a special hybrid multibit Delta Sigma design, but still, bitstream DACs tend to sound different than multi-bit DACs. This will also go a long way toward explaining the differences between the 390S and 360S.
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Hi Christian, great review! It’s getting harder and harder to find a modern perspective on this old legend.
I do have a question, I find that this DAC makes it to your HFA Awards list but would you say that it’s still worth the buy in 2022? It seems that they can be found at around USD 1,500 – 2,000 nowadays depending on the condition. Would really appreciate your feedback on this.
Cheers,
Brian
Hi Brian, I haven’t heard it in a while, but if you can live without the ubiquitous USB connection, I think the 360 is still relevant today, certainly if you can buy it for 1500-2000USD. It has a very smooth, rich, and refined sound that is never etched, bright, or rough yet with great resolution. Many DACs these days verge to the clean or analytical side and in that respect, the Levinson offers a very nice alternative. The 360S is technically better (more precise) but also sounds a little stricter, less organic and free-flowing if you will. I’d offer the same advice for the 390S CD player. Just beware of the CDPro2 mech that is on its way to becoming unobtainium. However, if you like your sound first and foremost to be articulate, incisive, crisp, fast-paced, and dynamically expressive, as I do, most classic Levinsons will not be ideal for you.
Hi Christiaan,
Thank you for taking the time to reply. Based on your description it sounds like the 360S is leaning towards a laid back type of sound. On one hand it could work well in my system whose front end is leaning towards neutral and aggressive side but on the other hand, in general I seem to have a preference for dynamic and punchy sound for DAC (a bit like you I guess) so there is a chance that it could be too laid back / relaxed. I guess there is only one way to find out…
One last thing if you don’t mind, would you still prefer the Mark Levinson over this new crop of Chinese DACs like the Denafrips or Holo in around US$3,000 price range?
Thank you once again for your helpful insight.
Cheers,
Brian
360 (without S) is indeed laidback. 360S is more articulate and slightly faster but still on the smooth- and full-sounding side. Neither of these DACs is particularly punchy. The exact opposite, in that regard, of Denafrips, Weiss, COS, and Aqua. These modern DACs are all very good but most of them (not the Aqua) lean over to the analytical (less bloomy and organic) side. It’s a matter of personal preference.
Thank you once again for your insights. I’m hunting these older flagship DACs because I find that their more forgiving and full-sounding characteristics suit my particular system pretty well, as you surmised. Also since I’m just starting out in this hobby and have a specific budget in mind, finding a converter that works well around the US$3,000 or below budget that doesn’t sound too analytical / sterile is more difficult than expected…
My main DAC is currently the Sonic Frontiers SFD-2. It’s leaning towards warmth but not slow or laidback, it’s quite airy, punchy and fluid but not the last word in terms of technical chops and limited to 16/48. I’m looking for something that’s more articulate and neutral and sounds like the Mark Levinson 360S fits the bill. I guess I’m just a bit worried about the lack of punch… It’s really not easy this DAC business!
Thank you once again,
Brian
Hi Brian, I wouldn’t say the 360S lacks punch, but it’s just not as limitlessly cheerful as the 360 or the 390S, less enthusiastic if you will. I found it to be a little controlled. It’s not necessarily a bad thing as this also provides greater insight. The 360S does still sound rich and organic and I would not call it clinical. I’ve not heard the SFD-2 but I would guesstimate that the 360S might be more detailed.