Can someone explain to me why : Accupahse Equipment is that expensive ?

….and whipsaw you are correct. I wonder if Roxy54 nailed it....'' an overblown legend''. Seems about right.    

This is some promotional video I stumbled upon. It is in Japanese, but has snippets of the manufacturing environment interspersed. I found it interesting to see the actual place and people.

https://www.youtube.com/watch?v=EtteGxz11wU

garebear,

",,,and why are they soo expensive is the question..."  

The more I think of it, the more I come to the conclusion that appearance has a lot to do with it for many. I have never heard one, but have a hard time believing that the sound is crappy so I think that may be out of the question. Of course, someone may prefer a little bit different sound and so on, but that goes for any brand and any person. The looks however, may play a lot for someone satisfied with the sound and willing to spend for the appearance, too. It is all in the eyes of the beholder and importance that a buyer puts on certain aspects of her/his purchase. I am speaking from my own perspective on this. I like decent sound, but also want the machine to be pleasing in other ways. Accuphase looks like something that many could enjoy having in the room, or at least not feel like they are in an earthquake-resistance-testing facility. That would be good enough for me and, I suspect, a good number of people. Add some mystique, significantly augmented by very high prices, and you have a perfect combination and justification for keeping prices high. Good sound, pleasing unusual looks, and aura of something special and expensive. In that way, being expensive somehow becomes a motor for elevating prices further and making them justified. I guess that is what successful marketing is all about. Just look at car industry. I am not sure about watches.

"...why they do not seem to have such a presence here..."

I am baffled by that, too, but it seems to be an approach of these few companies with well-established names. They sell anyway and you have to work hard to be able to get them. Order, pay a lot, wait, etc. Again, kind of like cars. Adds the hype along the way.

From my own experience the Accuphase Class A amps (e.g. E-650 and up) are a significant step-up from Pass or Luxman: Much more refined and detailed with a more natural and realistic presentation. They also measure perfect. Besides amps, where Accuphase outshines Luxman and Pass is for the DAC (DC37) and the phono stage (C37).

Furthermore build quality for Accuphase is not matched - there is a reason it is legendary; especially in countries like Germany that are renowned for perfectionist equipment.

Pass is very good value in North America and features a warmer and relaxed (and sometimes slightly more veiled) presentation; unfortunately oversea the price for Pass also doubles, so this is not so dissimilar to Accuphase in the US.

Luxman is very good, especially for the competitive price in North America (with the reorganized direct distribution). The new series looks even better built than the previous. Soundwise they are good but did not bowl me over when I heard them last.

Esoteric has excellent built quality, closer to Accuphase, and a step above Luxman and Pass IMO; unfortunately, I have not fallen in love with the sound of Esoteric. Also worth noting: the future of Esoteric seems to be in questions with Esoteric/Teac's parent Company (Gibson) in bankruptcy.