Complete review in image hifi magazine (Germany), Issue 01/2010

Accuphase Pre-Amplifier C-2110 / Power Amplifier P-4100

Perfection in Tailor-made Suit
by Michael Vrzal

They could well rest on their laurels, of course. But then Accuphase wouldn't be
Accuphase anymore. These Japanese are in fact driven by an irrepressible desire
for innovation.
Nothing compares to the sensation of having components from Accuphase in one's
home. For decades, one has admired them from far away, or gently touched theirimpeccable surfaces, or peeped behind a flap. Even more so: watching from one's
listening chair some illuminated power indicators dancing about can also be a uniquely
satisfying experience.
Talking about the pre-amplifier: model C-2110 has taken my heart by storm. Oh thoserotary knobs! Everyone, from hi-fi teenager to the most discriminating audio expert wants
to touch them, if only “just for a moment”. And the power amplifier P-4100 transforms its
rounded edges and the warm Nextel coating straight into a palm stone. This is quite
unusual if not unrivalled in a power- and weight-class, where still too many components,
even those of noble provenance, can only be handled by wearing cut-proof work gloves.
Well, it's my official “Accuphase debut” in this publication. However, the run-up story
has got some sad elements. It embraces the champagne-coloured integrated amplifier I
encountered in the home of a classmate, which was constantly upstaged by a small
Steinway piano. And then I spotted another Accuphase integrated in a hi-fi shop of myacquaintance, which was condemned for compulsory service beneath the switch board forspeaker comparison. Eventually, the disrespect of this amp's true talents and needs wasredeemed by a rather sluggish playing along. Certainly no awakening of discovery. Yet mycuriosity towards this particular brand with its distinctive visual appearance remained, themore since my audiophile friends and colleagues are still raving about these dream
devices of their youth.
It's hard to believe that C-2110 and P-4100 are in fact the smallest of their kind in
the Accuphase portfolio (irrespective of the somewhat special A-35 Class-A power amp).
Nonetheless, the technically innovative pre-amplifier seems to be bursting by its versatilefunctions, whereby the power amplifier neither lacks the Accuphase-typical power meters
nor should it seriously fear – with respect to its power output – any speaker system on thisglobe. I have therefore deleted the “quasi diminutive” designation as “entry level system”,
because we should rather talk about luxury, in the best sense of the word, that is. Well, theC-2110 is rather not a pre-amplifier in the classic meaning. In fact, the in-house
designation, namely “Stereo Control Center”, really hits the spot. The C-2110 can well beconsidered “administrator of sources”, a competent, subservient genius or a veritable1

completely worry-free deal. In its “full-function” stage, altogether 10 signal sources may beconnected and, indeed, each format has also been provided in form of RCA and balanced
XLR inputs (the latter twofold, in case – next to a CD player – someone would like toconnect also a separate external phono-amplifier with balanced outputs). In addition, you'll
find two installation slots for Accuphase's option boards AD-20 (for MC/MM cartridges)
and/or the 24-Bit/96-kHz digital board DAC-20, featuring digital inputs in either RCA or
optical variety, and which will be happy to receive high-resolution signals even from yourPC. Wow!
Beneath the LED function indicator window, a flap is hiding everything keepers of
the true high-end doctrine are always warning you about, and which in ideal situations, i.e.
an acoustically perfect listening room and a perfectly matched harmony of all components
in the chain, you may not really need. Yet in the hell of daily reality you may likely be
inclined to kiss the hands of those engineers in Japan who have provided them: tone
controls with selectable turnover frequencies, phase inversion button, mono switch, threestep selector for signal gain, loudness compensation and quite a few things more. I
personally consider it an unfortunate misinterpretation of audiophile purism that such
beneficial features have been almost completely banned from high-end components inthese days. Kudos to the engineers at Accuphase who are still mastering and exercising
the art of combining highest sound quality with user-friendliness, something that has
evidently become quite uncommon in the meantime.
It's therefore no small wonder that the power amplifier, too, isn't merely equippedwith a power switch. Four pair of the finest speaker terminals may be selected by means ofa rotary switch for either separate or common operation in order to serve comfortable biwiring/amping. The second rotary switch at the front panel allows the selection among
different settings for the amp's input gain. Thus, it is possible to achieve a perfectadaptation to the efficiency of the employed speaker system, particularly in combination
with the same function of the pre-amplifier. Lastly, a rotary switch at the rear panel
provides the facility of selecting among three operating modes, namely stereo power, biamping of a speaker (dubbed dual-mono) or bridged mono amplification. As to the latter
configuration, the resulting peak output power of 1,000 watts into 1 Ohm might evenrequire a gun licence from you....
It's without doubt that the technical highlight of this combination can be found in the
pre-amplifier. This is gracing itself with the currently most astonishing volume control at all.
No fixed resistors, let alone a mundane potentiometer, but AAVA - “Accuphase Analog Varigain Amplifier”. Picture yourself, quite simplified though, a matrix of many individuallyswitchable signal braces which can also be summed up with each other in any order. The
signal from the input stage is first converted, in parallel configuration, into 16 weighted
current stages. Beginning with half the signal strength, each following stage lets only pass
half the signal strength of its neighbouring stage until the 16th stage is to supply only
1/65536 of the full volume level. The 16 signal outputs are controlled by the same numberof current switches, whereby the combination of switch settings determines the overall
volume. Now, those who are likely to enjoy the smooth feel of a seemingly most noble
potentiometer are in fact directing a CPU which in turn is to control the minute current
parts until the desired volume has been achieved. And because altogether 65,536 volume
steps can be realised between “mute” and “full throttle” whilst the CPU is computing atlightning speed, the operation is in no way different from the feeling one gets when turning2

a knob linked to a well-made conventional potentiometer. Better still: AAVA eliminates theannoying changes of impedance inherent in any potentiometer by principle. And muchbetter still: with the AAVA circuit boards – presumably 90% of the space inside the C-2110
is occupied by the power supply and AAVA boards – balance control and gain pre-set can
as well be realised in an elegant and sonically neutral manner.
By the way, Accuphase favours current to voltage not only in the AAVA circuitry. It's
because current lines are by far less susceptible to disturbances than voltage conduction.
This and other merits are employed by the Japanese in many ways and you'll find theseprinciples also in the power amplifier P-4100 where an emphasis is put on current
feedback. In addition, another abbreviation is encountered in both pre- and power amplifier
where it stands for low noise: MCS, in full “Multiple Circuit Summing”, meaning the parallel
configuration of identical circuits. Input and driver stage are designed in this way.
As an ultimate distinctive feature, Accuphase refers to the implementation of“instrumentation amplifiers” in the power stage of the P-4100. This elaborate circuitry
variant of balanced differential amplifiers with both high input impedance and common
mode rejection ratio, as well as wide-frequency band and low noise is indeed a good
choice in the overall balanced circuitry of the P-4100. Actually, instrumentation amplifiersby themselves are all but a novelty and are available in excellent quality in form of ICs.
Nonetheless, Accuphase has tailored them with individual components – well, that's how
they are, those perfectionists in Yokohama.
The handling of amplifiers from Accuphase is among the most pleasant experiences
one is to encounter in the daily practise of reviewing. The jacks and switches – simply
marvellous. Checking the electrical phase by ear is a breeze, and in particular the preamplifier is acutely responding towards the wrong phase. What follows is a generous
break-in time – an absolute must, as it turned out after round about one week of sucking at
the wall socket. Power consumption, while running idle, can be considered economicallyjustifiable as the power amp would suggest, which runs merely hand-hot.
Speaking of current and phase, I've found just a minute beauty patch on the otherwise
spotless champagne-coloured waistcoat of the Accuphase amps: the IEC sockets at therear side have no phase mark. Even though Accuphase is said to spare no efforts topainstakingly check each device and hence should know about each (different!) phasing.
This has been conveyed to me by P.I.A. [the Accuphase distributor in Germany] uponrequest, Well then...!
Because it' is often missed out – whilst I personally consider it an essential featurefor buying – the headphone output is to be evaluated first. With the Grado SR 80 it offers asplendid performance, indeed. It takes care of drive in the basses, stunning dynamics anda finely divided spatiality throughout. The sonic character is on the clear, non-euphonicside. Had I had an extension cord at hand, I could have been intimately immerged insound for many pleasant evenings in my listening room, which unfortunately is separated
from the bedroom by merely a 3.12-inch thick “wall”.
More than just an honourable mentioning deserve the two boards optionally offeredby Accuphase for the C-2110, namely phono board AD-20 and D/A-converter DAC-20,
which I immediately mounted after having finally positioned the pre-amp. A really easy taskof which the only caveat was to switch the pre-amp off beforehand. I would like to stateright now that both boards are so good to please even the most discriminating listeners.
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To lose against the Meridian 508/24 is really no shame. This digital warrior fromGreat Britain can still stand up to some of the most recent and noble makes of CD players,
owing to its emphatically fluent, “analogue” rendition. Yet only by direct comparison the
Accuphase-board seems to be a tad less lucent and is keeping its composure while the
Meridian was acting with more verve. Are there perhaps differences of character between
England and Japan? Yes, why not? Hopefully, the globalisation of tastes has not yet
progressed so far...
No, the DAC-20 can make music at the highest level, whereby the clear delineation frommy CD player happened in full awareness of the fact that a prospective buyer of the
C-2110 has either already got an outstanding digital player, or – encouraged by thepotential of the C-2110 – is to acquire one (why not from the same maker?) in the near
future. In this context the DAC-20 could well be the ideal link for other suppliers of digital
signals, like for instance a computer based playback system or a digital broadcast tuner,which could eventually be supported by the DAC-20 to skyrocketing sound.
The AD-20 phono board is really good. I had to go through some sweeping
comparisons with my Lehmann Black Cube SE whereupon in the end I was to encountertwo philosophies rather than two quality levels. The Accuphase equalizer draws a large
picture. This was particularly standing out during a side-by-side comparison with the small
black Lehmann-cube, which grouped the musicians closer together and half a step behindthe speaker's plane. From there the music was projected like clockwork to the guts, legs orhearts of the listeners, according to requirements. The Japanese emerged as being a truehigh-ender right into the tips of your hair as well as a purveyor of information. In that I
couldn't believe how scrupulous this board is following the oscillations in the grooves, I
listened all the way through those records which I usually sample-play at selected tracks
only. Whereupon I had several more LPs playing through during this listening session.
Such was my astonishment!
The studio production Duets by bass player Rob Wasserman was sleeping in myrecord rack much too long. Alone the mind-blowing “Angel Eyes” with Cheryl Bentyne
would be an eligible nominee on my list “Eleven Favourites” for the notorious desert island.
Likewise, the distorted guitar in the duo with Lou Reed had a sound as if his valve amplifier
would be standing on the floor three yards away from me. The virtual space in “Brothers”
from which Bobby McFerrin, by employing his unique vocal acrobatics and bodypercussions, is passing balls to the bass player. The marvellous twang and irresistibly
bothersome voice of Rickie Lee Jones in “The Moon Is Made Of Gold”. Altogether astunning stimulant by high-end standards. Simply put: this AD-20 board is more than just awell-intentioned option. It's in fact a potential giant killer.
The combination of C-2110 and P-4100 turns out to be a surprisingly unobtrusive
work of art. Owing to their authoritative visual and haptic appearance, I had rather
expected a powerful demonstration of predominance. Instead, these components are
doing exactly what the connotation “accurate” in the company's name implies: theobjective is to achieve maximum listening pleasure through maximum accuracy. It is not
the point to “do” something but simply to avoid shortcomings and to eliminate disturbances.
How else could the remark by Winfried Andres [the sales manager of P.I.A.] be understood– namely that a particular development has resulted in a clearer rendition of “F”
consonants – but a commitment to perfection?
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For that matter, which is actually the best, these amplifiers are sounding in no way
technocratic. An abundance of details can be heard, yet they would not jump at you. The
power amp also lacks the “iron claw” onto the voice coil of the bass drivers. Frankly
speaking, I've missed that in the beginning. Just imagine the situation when the
honourable and noble amps from Accuphase arrived to grace me and my listening room: I
anticipated a big high-end show ahead....but no, there was simply music playing with aconsistent sonic picture and basses so deep that visiting friends suspected a sub-woofer
behind the curtains. There was a crystal-clear honesty in the pitch of various voices
whereby the higher frequencies, too, were homogeneously integrated, even in critical
recordings. And there was that spatial rendition without limits – surprisingly combined witha virtual approach to the musicians and a more present tone. This was heard in particularwhen I directly compared the Accuphases to my Naims, which one could accuse ofanything but a conservative way of playing. Yet the British are performing magic by othermeans.....Overall: I've played all my reference recordings of the past years, be it vinyl or
polycarbonate – at no time during this review have C-2110 and P-4100 compromised
themselves.
Impeccable! Nothing else can be said after this Accuphase combination came toperform in my listening room. The strive for perfection has, without reservation, beenachieved by those engineers at Accuphase from A to Z. This is how reference components
are made!

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