The No.360 DAC is all about enjoying the music. When we had this side by side with the more expensive No.360S DAC (sold), it was not easy to differentiate the two. The 360S has a bit more “sparkle” and detail on the extremity but when you sit down to 2-3 hours of listening, that slight edge the 360S has over the 360 melts away and all that is left are two DACs that are unabashedly showcasing beautiful music without boasting any technical gizmodos like high oversampling, multibits etc.The 360, like any Mark Levinson gear is well designed (very thoughtfully we might add) and when paired to a top class CD transport (like its own No.37 which we also have for sale) will be the front end of a class beating combo that won’t even cost $4,000 but sounds twice as much.
Cosmetically, it looks really good with minor scuff marks here and there but nothing major. Right angled plug is included. We don’t have the original box but will securely pack this for safe shipping.