Hi Mriggs. The Levinson 360 @ $4000. new has to be one of the best. I recently purchased the Levinson 360S (used $3500.-4000.) and it is fantastic-- very versatile with inputs for just about any format. In fact, I didn't think CDs could actually sound this good, until I got the Levinson. The 360S is just a somewhat more refined version of the 360. The 360 is Stereophile Class A. In my system, the 360S replaced an older-- but very good Muse M-2 DAC. I also picked up a Levinson 37 transport, which made CD music even better. Good Luck. Craig.
