Accuphase's top Preamps are far more expensive and have a performance level way beyond Mcintosh for the following reasons. The circuit board material used in Accuphase's top model's is either Teflon or Fluorocarbon Resin which is very expensive and far more costly than the common green copper/glass boards found in Mcintosh. You will not find Teflon or Fluorocarbon resin boards in Mcintosh. Also, Accuphase uses NASA grade parts in their top models such as resistors, capacitors, and transistors that cost many times more than the military grade parts in Mcintosh. NASA grade parts have a defect rate 1/2 to 1%. Military grade parts have a defect rate between 3 and 5%. NASA grade parts always will result in a far superior sound, which is why Audiophiles who are aware of this will go the extra mile and buy components new or used with these materials knowing well the sonic results. This is why I state that Accuphase is like a Rolls Royce and Mac is like a Toyota Camry...SUPERIOR QUALITY!!!...you get what you pay for...
