Accuphase compared to Mcintosh? Give me a break. What an insult to Accuphase. Mcintosh is crap compared to Accuphase. No way in the same league. But what's really funny is Mac is owned by a Japanese company, D&M Holdings (Denon and Marantz). Just one of many examples, you won't find teflon circuit boards in Mac, which have the lowest noise floor. Mac uses standard military grade copper/glass boards that are common in A/V Receivers. Accuphase is built with much better quality control, better execution in desigh scheme. They are what Mark Levinson was twenty years ago, and should be recognized as such. Mac is just a name nowadays and will never be in the same league as Accuphase. As far as performance quaility, Accuphase is up there with Soulution, Burmester, FM Acoustics, Boulder, BMC and Ypsilon. I would argue their C-3800 Preamp that just came out, is the best sounding SS Pre on the market, with a luxurious, rich texture thats closer to tubes that any other solid state PreAmp.