Complete review in AUDIO magazine (Germany), Issue 02/2013

Accuphase Integrated Amplifier E-260

The Prince’s Palace
By Johannes Maier

The least expensive amplifier from Accuphase doesn’t come with anabundance of power. In spite of this, it may well show other amps where to go,
owing to some ingenious technologies inside.
Nearly all fair-minded reviewers or testers of hi-fi equipment are inclined toapproach the component to be tested in a friendly, decisive and detached-objective
attitude – no matter which provenance. Not quite so with Accuphase. Some of thesegentlemen would already take a deep bow in front of the still closed Accuphaseshipping box upon its arrival. And, yes indeed, this always double-walled, over 6 kg
heavy and extraordinarily “bullet-proof” cardboard certainly deserves some attention.
And while taking a look at a new, unpacked Accuphase component even the mostdemanding reviewer will pause to have a minute’s silence. In case of the new entrylevel E-260 its ancestor E-202 from the year 1975 may initially come to mind,
followed by its successors from E-203 to E-213 and finally the E-250 launched in2009. Not even one of these integrated amplifiers has been disappointing. In fact, allthese amps were subject to step-by-step improvements over the years with respect
to increased power, signal-to-noise ratio and reduced distortion
And Accuphase continued to bring the circuits to perfection: The new E-260 isdriving the speakers with the tried and tested “working horses” from Sanken(2SA1186, 2SA2637, 10 Ampere, two of each combined in parallel push-pull
configuration). The complex balanced duplex amplifier at the input section of thepower stage has also been refined by the Japanese. As usual, one is driving theproximate circuit while the other – via semi-conductor base points – affects thecurrent flow of the stage after next, whereby the output sends the current feedback
signal back to the transfer point. “Very clever!” the knowledgeable hi-fi buff may
remark here. It’s because with this ingenious current-voltage hybrid circuitry
Accuphase has attained some headroom for tuning: by adjusting the current
feedback loop, which is affecting the input circuit, the engineers can thus determine
the sonic tendency of the amplifier.
Nevertheless, this all appears to be a trivial matter when compared to theefforts Accuphase has put in the preamplifier stage of the E-260. Silver, gold andeven the best of intention are relatively useless for this crucial module if the musicsignal has to squeeze through a conventional potentiometer. To stay in the picture:
after the brave leap off the slider the poor signal has to run through a truly adverse
carbon film obstacle track. Then with the common position of the volume knob being“halfway up” a kind of spring-loaded “lifesaver” collects the exhausted signals justafter the substantial loss of fine information.
Fortunately, Accuphase has made an end to this evil game in its integrated1

amps and preamplifiers launched in recent years and also in the new E-260. Left andright input signals are initially sent to five buffer amplifiers in parallel configuration.
Five of them because they are on one side to achieve a significantly higher signal-tonoise ratio (the noise level is increasing randomly, the musical information howeveras scheduled) and on the other side to drive the novel control circuitry named“Accuphase Analog Vari-gain Amplifier” (AAVA) with ample impact. On the respective
circuit board a large number of professional ICs are already waiting for theinvigorated input signals in order to divide them by means of 72 precision resistors
into different portions – large, medium and also very small ones. Depending on theposition of the volume knob the internal computer and ICs are adding from theseportions a specific current flow in nearly infinite gradations. The current flow is not
only controlling the following stage but is to put more or less life into it by variations ofgain. Hence, this sophisticated amplification stage is not constantly under full thrust
but adapts itself automatically, i.e. it sometimes behaves like a small, respectively
quiet and low-distortion dwarf and at other times like a giant. In other words, it adapts
a constantly wide dynamic window to the actual situation of the music signal. This
principle is to yield an essential advantage when compared to conventional
potentiometers in which – owing to its inherent damping properties – the finest
musical signals are commonly masked by the noise.
Volume control without loss of fine details
From the theory we cannot but emphatically praise AAVA. And our test lab has also
been marvelling at the excellent specifications of this unique circuitry. Similar results
may only be achieved with a much more expensive solution, namely by employing
so-called vari-transformers as have been implemented by the Greek manufacturer
Ypsilon in its reference preamplifier PST 100 (see AUDIO 12/2012). It’s however
without question that Accuphase has set a more practical benchmark here. With thereassuring feeling that the Japanese have well done their homework, we have a lookalso at the other features of this integrated. Like for instance the large power meterson the front panel and the display in the centre beneath the Accuphase logo, which is
to indicate the volume level as numeric value, whereby the E-260 is the first one inAccuphase’s entry-level range of integrated amplifiers that has been equipped withsuch a display.
Principally, the indication of power in “dB” may only have an absolute meaning if
measured by a dedicated laboratory resistor whilst during the daily work of the amp
at up-and-down speaker impedances the meaning becomes relative. It can well beassumed that the owner of an Accuphase amp doesn’t want to have this situation
remedied by a giant processor inside but nonetheless would like to see some friendly
signs of life by means of the logarithmic bouncing of the left and right meter needles.
Line 1, 2, 3, Tuner, CD and Tape in and out – there is an abundance of solid
RCA jacks as well as a set of XLR connectors (input L/R). They should however beused only “in case of emergency” because Accuphase has reserved the fully, i.e.
100% balanced “instrumentation” input amplifiers for the more expensive brothers of
the E-260 and hence provided the latter with merely a standard IC for this purpose.
Like the other members of the family the youngest also comes with a noble slot for
Accuphase’s dedicated option boards. It can be filled with valuables of the house likefor example the phono module AD-20, which will certainly enlighten the heart of any
vinyl aficionado. On the front panel the input can be switched between MM and MC
pickup cartridges for a gain of 36 dB respectively 62 dB.
Others may opt for the DAC-30 board which via USB-B as well as optical and coaxial
2

inputs can receive digital signals in order to process them at a sampling rate between
32 kHz and 96 kHz and up to a resolution of 24 bit, whereby the coaxial input canprovide an even faster rate of 192 kHz.
No compromises: by simply pressing a button, the E-260 can internally beseparated to a stand-alone AAVA-preamplifier as well as to a fancy power amp owing
to the pre-out and external pre-in RCA jacks at the rear panel. Under certain
conditions this will increase its practical value by quite a margin. And those who are
missing some shiny metal on the speaker terminals should consider that neither eyes
nor fingertips ought to be tickled by the electric output potential but rather have it sent
to the speakers without any losses. Therefore Accuphase has donated a set of
sufficiently large and handy rotary knobs which are easily fastened for secure contact.
It also goes without saying that an appropriate supply of power was not forgotten.
The two large electrolytic filtering capacitors (2 x 22,000 µF; made by the Japanese
specialist Elna) and the mighty, encapsulated and absolutely silent power transformer
give enough evidence of this and furthermore are emanating a kind of quietness andconfidence.
That’s all well and good but, admittedly, the E-260 was initially causing adebate among us testers regarding its ease of operation and the many features. Sowhat? There will certainly be some opportunities when not only grandpa wants tosavour his music at rather low listening levels. Then everybody will be happy that theE-260 is able to augment trebles and basses, thus following the laws of physiologic
hearing. And this can happen immediately by simply pressing the “Comp” button on
the front. The canny high-end aficionado will appreciate the facility to inverse thedeflexion of the speaker membranes by 180 degrees by pressing the “phaseselector” button. He’ll likewise find the “mono” function quite useful for the occasional
speaker test. And he is to enjoy a sound so typical for Accuphase: no obstacles,
snags or crowbars – instead the E-260 is rather going to welcome the listener with agentle hug. As a consequence the sound is in the first placed perceived as being
exceedingly warm, velvety and very cultivated.
The E-260 sounds round, warm yet with fine resolution“Perhaps a tad too smooth”, some of my colleagues remarked but they were tocorrect themselves pretty soon. So, when the Accuphase in combination with Sonics’“Allegra” put singer Ulita Kraus on stage nothing was missing – neither her body nor
the movements of her lips. While inferior amps tend to be nervous here, the E-260
had Miss Kraus performing with ease yet still with resolute phrasing whereappropriate. It’s simply marvellous how this amp can audibly picture the metallic
sheen of hi-hats and the virtual roundness of cymbals swinging about when beatenwith drumsticks. The electronic piano comes over with delicate sweetness. The bass
is keeping the pace in an unobtrusive manner but could as well be gruffly, bulgy,
colourful, pushing or retarding whenever demanded by interpretation. Thus it isproviding a reliable and splendid foundation of the rendered music. After having
auditioned quite a few more disks it can well be stated that the E-260 was certainly
not made for the brief fervent intoxication and likewise not for a cheering flying visit
but rather for long and comfortable musical journeys.
Accuphase E-260: designed for delightful listening
OK, the new RG-10 (see AUDIO 01/2013) from Symphonic Line, which however is
twice as expensive as the E-260, was perhaps able to deliver more punch, volume3and persuasive power and with these capabilities may also not be inclined to hidebehind the bigger and more powerful integrated amps from Accuphase. On the otherside however, the Denon PMA 2020 AE for 2,300.- Euro, which in a previous test
gave a brilliant performance, tended to sound coarse in the lower regions andnervous in the trebles, in brief: rather disappointing when compared with the E-260.
Ultimately, its predecessor E-250 (tested in our sister publication Stereoplay, issue
04/09) could also not quite achieve the slightly more dynamic and more spatialrendition of the E-260. So, the distinguished music lover, who in this price range issearching not only for the optimal but also for a timeless, no airs and graces
integrated amplifier, will be served by Accuphase better than ever before.
Summary
The consistency with which Accuphase engineers have worked on innovations likeAAVA and even so have done without any trendy attitude around their amplifiers
deserves our admiration. This philosophy is rightly to be paid off by the loyalty ofcustomers.

4