This is probably the next best thing from Mark Levinson after their $18,000 No.32 preamp. With the same built quality, reference standard sound and one of the nicest looking preamps out there, the No.326S is a bargain at under $4,000 now. Like the No.32 preamp, the No.326S exhibited the same level of precision and attention to detail. When used with the No.532H power amp (itself a highly reviewed unit and has been commonly reviewed and purchased together with the No.326S), music reproduction became a whole new level of class of its own in the under $20,000 pre/power category. A top tier source unit and speakers are mandatory to fully balance the ability of the No.326S and No.532H combo. The strength of the No.326S is its ability to relay the musical notes coming in and sending it out with precision and clarity. It is this effortless smooth sound, transparency that sets it apart from other preamps. Music simply flowed from the source through the No.326S and out into the amp/speakers. We have heard the same hallmark from other more expensive reference preamps so for the No.326S to possess the same attributes and for under $4,000 now, its a steal.
Cosmetically, the unit looks really good. Minor scuff marks from use but nothing major. One owner since new (together with the No.532H we have for sale in another listing), this is a highly decorated piece from the Mark Levinson recommended component treasured chest. We have the original box, manual and remote.