Complete review in hifi & records magazine (Germany), Issue 3/2009

Accuphase Stereo Phono Amplifier C-27

Haste makes waste…
by Stefan Gawlick

The new phono preamplifier from Accuphase has set a new benchmark.
Admittedly, the hefty price of the C-27 is certainly no trifle. Let alone for aphono preamplifier which is "merely" to be connected in between an analogue source
and a "real" amplifier. This means for a small amplifier which alone cannot moveanything but helping minute audio signals along. On the other hand, without a certain
measure of quality in an analogue audio chain everything is nothing, whereby an"alibi solution" at this spot can be considered a waste of money anyway.
The Accuphase C-27 is one of those components which are emphaticallytelling you, respectively your ears, how important the phono preamplifier really is.
And now I find myself in the awkward situation of having been allowed to write abouta device which by far will be out of reach for me, yet which is - my ears told me thatright after a few bars of music - without any doubt worth every single Euro.
But one after the other: Accuphase has once made a contribution to music
reproduction from vinyl records with its own pickup cartridge and an MC head amp(the C-17). However for a quite a long time there were only phono boards available inorder to optionally complement the pre- and integrated amplifiers of this brand. Overand over again these boards have given clear evidence that Accuphase has indeed
got the necessary expertise in this technical segment as the phono boards were soinspiring every time I had the pleasure to test and audition an amplifier from thismaker.
Likewise on a regular basis, I had the same discussion with members of theAccuphase distributor in Germany about exactly this issue: when, at last, could we
expect the launch of an external phono/equalizer? Or at least a more flexible option
board that would offer impedance matching beyond 100 Ohm? Well, two years ago a
new phono board arrived, but again no impedance to be set above 100 Ohm.
Nevertheless, this setting worked quite well with some cartridges and just went toshow again the immense quality of the circuitry, although I still considered thissolution not to be flexible enough.
Eventually, Accuphase has answered the audiophile's prayers by creating theC-27 phono/equalizer which evidently leaves nothing to be desired. Up to three (!)
pickup cartridges can be connected and independently set up. There is the choice ofeither MM or MC for each input whereupon an input impedance of 1, 47 or 100
kOhms can be selected for MM and 3, 10, 30, 100, 300 and 1000 Ohm for MC
respectively. Of course, the C-27 also features a subsonic filter and provides thefacility to boost the output level by 10 dB. In particular with respect to all those verylow-output MC cartridges around, this installation can be valued as "sonic gold".

The terms "gold" and "value" also come to mind when taking a closer look at adevice like the Accuphase C-27. I know of hardly any other manufacturer to offer
more precise switches, smoother edges on the case and better finished wooden sideplates. Everything about this golden gem emits "rays of value" and conveys the goodfeeling that one has encountered the ultimate device in the category of phono
preamplifiers.
The rear panel of the C-27 provides a variety of connections: next to the threephono inputs (although unbalanced only) there are two outputs in balanced (XLR)
and unbalanced (RCA) configuration. With two small slide switches on the right of theXLR sockets one can even select the pin assignment respectively polarity for thebalanced output. Well, such features at hand are going to make you well armed forwhatever is coming across.
The inside of the Accuphase appears as you'd have certainly expected in themeantime. It seems there was no need to economise in the engineering department
whereby already the luxuriant power supply stage gives enough evidence of thisbecause each channel is equipped with its own encapsulated power transformer,
mechanically decoupled of course, after which the output voltages are elaboratelyfiltered. Whilst one could regard this effort as reasonably normal it would not be true
with respect to the actual amplification circuitry. As far as I'm concerned, I have yet toencounter a phono/equalizer which would offer completely separated amplifying
stages, each for MM and MC. It's because for adapting a standard MM circuitry also
to MC cartridges, nearly all others are equipped with an additional MC stage or stepup transformer switched to the input.
Accuphase has donated Teflon® circuit boards in order to provide the best
possible conditions, such as low dielectric constant, low loss, etc., for the electronic
components employed. If you look inside the C-27 you'll discover a circuit board forjust one channel, with the MC section on the left and MM on the right. The otherchannel is located underneath this board.
Now, how does the C-27 sound? Unfortunately so, that I find myself back inthe dilemma mentioned in the beginning of this review. Would it sound just a wee bit
better than some phono preamps in the 3000-Euro price range (neither a bargain!)
I'm quite familiar with, I could have put things simple, namely to rail against the"outrageous" price - and that would have settled the matter.
BUT the C-27 is so far away from its competitors that I must praise it - and after a fewminutes of listening honestly wanted to praise it for this: the differentiation of soundcolours, the accurate soundstage, the resolution in particular at the frequency
extremes and its cleanliness in general. It's in fact very enjoyable that Accuphase has
built such a capable component, of which in my experience other more reasonabledevices of the same breed could benefit sooner or later. Good to know what's
possible in this field and I'm faithfully glad for every music lover who can afford sucha dream phono preamplifier. And, yes, I get bloody angry when I remember my ownbank account…
Sorry, no more lamenting, let's get definitely back to the sound. Holly Cole's
album "This House Is Haunted" is rotating on my Transrotor and in the first place theClearaudio "Da Vinci" is to send its MC signals to the Accuphase. It turns out pretty
soon that 300 Ohms are the ideal load impedance for this pickup. What follows thenis so charmingly first-class which only a really good and well establishedmanufacturer can offer. Already the introductory drum roll by the snares has so muchbody, grip and three-dimensionality I never heard before. By the way, seemingly
without any effort the C-27 is resolving the snare drum sound into single hits, yet
without neglecting the musical correlation. To put it in a nutshell: within the firstseconds of listening this phono preamplifier offers me more information and at thesame time more closeness than any other phono pre I've auditioned to this date therefore, my rating for its sonic quality should be quite clear by now. The successive
bars of the piece are to confirm my first impression lastingly.
Game, set and win within only ten seconds, that could well be a new record. Indeed,
the nice thing with this test is that I need no longer search for the particularities of thisamp - everything has been said - but can proceed to dedicate myself to the
exceptionally brilliant musical rendition. And I shall be pleased to share my listening
notes with you.
Richard Strauss "Der Rosenkavalier" (H. v. Karajan, Philharmonia Orchestra,
Angel EAC 77217-20): with the C-27 I can hear into the vinyl, so to speak, and hence
I'm closer to the event than ever before. Nevertheless, I can also hear the technicalinformation inherent in this record, but rather more on the side. First and foremost
however I can experience Elisabeth Schwarzkopf without restriction of any kind. She
is lifelike standing in front of me and no detail of her wonderful voice gets left in thedust.
Dinu Lipatti, "Last Recital" (Angel 3556 B): one of my heart-and-soul records,
which certainly cannot be excluded for this particular listening session, yet which admittedly - I pick from the shelves only once in a while. It's simply a marvel as tohow the Accuphase is capable of breaking down every single, however minutenuance of Lipatti's incredible sense for tempo and drive, and how it does resolve thecomplex, yet never hard overtones. This record plays three times in succession - andI still can't get enough.
Then comes Wagner's "Parsifal" (George Solti, Vienna Philharmonics, London
OSA 1510): the fascination of Good Friday stands with a dignified, unconstrained
weight in my room, whereby Solti and the orchestra evidently went through somemagic moments - and the C-27 lets me hear, know and sense that…

Conclusion
So, how does the Accuphase C-27 sound now? Quite honestly: I can't tell you.
Instead, I have come to know how my records, pickup cartridges, tone arms, etc. aretruly sounding. Fortunately, and this is the only "fingerprint" I can attest this top-notchphono preamplifier, one is merely informed about the technical matters of a recording,
yet it would never be overwhelming your ears with that. The Accuphase is simply too
noble for doing this. It tells you the truth….but politely.