NO 106 - March - 2013 - Vol. VIII

E-260 (vs E-250)

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Manufacturer: Accuphase Laboratory, Inc.
Contact:
2-14-10 Shin-ishikawa | Aoba-ku
Yokohama | 225-8508 | Japan
Tel: +81-45-901-2771 | Fax: +81-45-901-8959
Manufacturer's website: www.accuphase.com
Polish ebsite: www.accuphase.pl
Country of origin: Japan
Product provided for testing by: Eter Audio
Text: Wojciech Pacuła
Photos: Bartosz Łuczak/Piksel Studio, Accuphase
Transtation: Andrzej Dziadowiec

igh-end is a specific world. It is a separate entity. It isclosed, hermetic. And it is governed by certain etiquette. In
contrast to much more "loose" hi-fi, it is focused on things that are
not that important in the lower price ranges, or are evenunderstood the other way around. This may be a certain approachto the design process, a philosophy associated with usedcomponents, a type of advertising, an understanding of thequality/price ratio (or actually eliminating this category
altogether), as well as a method of selling the product. One of themore important determinants is also the frequency of a new
product launch. Shortly speaking, the less frequent, the better.
That low rate of offer change is conditioned by several factors. One
is associated with the fact that real progress at such high level ofquality does not happen every now and then, and minor
improvements accumulate over a long period of time. Another isassociated with the so-called "owner's pride". The point is thatbuying an expensive – in other words, good – product we expect it
to remain good in a year, two, three or maybe more years' time.
Withdrawing a model after a year or two, for no other apparent
reason than to simply refresh the offer, runs contrary to the logic
applied in the world of luxury goods. And that is where high-end
belongs. And finally, there is a prosaic reason: if the offer of highend products changed too often, consumers would refrain frombuying, waiting for a newer model.

3With its entry level amplifiers Japanese Accuphase sees anopportunity to reach the people who have not been much in touchwith the audio, or those who frequently listen to music and haveexperience in audio matters and would like to make a longer
lasting investment. As I understand it, the E-260, which is the
subject of this review, is meant to become a part of home musicaluniverse for a longer period of time.
While this may seem insignificant, since it doesn't matter whether
we buy the given product as a quick upgrade or not, it actually is
the key to our satisfaction with it, to our – the way I see it –happiness. And to our peace of mind, which is not to beunderestimated. Let me then suggest to read this review as I wastrying to write it, that is as someone who remains calm andperseveres in looking for his or her musical system, rather than afrustrate wanting at all costs to reach the imaginary and most often
deceptive "absolute". Trust me, these are two completely different
approaches, yielding two different results.

E-260

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It seems that the range of 3-5 years is optimal. Accuphase is acompany that mastered it on its opening line of amplifiers, the '2xx'
series integrated amplifiers. Each successor of a previous model isin fact launched every three, four or five years.
It all started with the E-202, which was introduced in May 1974,
almost exactly two years after the start of business of this Japanesecompany. The device was based on bipolar power transistors andoffered 2 x 100 W / 8 Ω and – interestingly – "adjustable damping
factor", in three steps: 50-5-1. Its hallmark was large dual analog
power meters. The E-203 from 1979 employed output MOSFETs
and had a power of 2 x 70 W / 8 Ω. The analog meters were gone but
the unit was available in silver and gold finish. The E-204 had aslightly higher output power (5 W higher) and could be purchased
either in gold or black (!). The latter color was dropped in 1995,
along with the E-212, only available in gold. The E-205 from 1985

4www.highfidelity.plsignaled a return to bipolar transistors in the output stage, leaving
MOSFETs in the input stage of the power amplifier. That topology
was used until 2001, and the E-212, where MOSFETs were replacedby bipolars. As can be seen, the E-212 was a complete revision ofprevious design principles. The E-205 had a power of 2 x 80 W / 8 Ω,
raised to 2 x 100 W / 8 Ω for the E-206 and the E-207. The E-210 was acompletely new design, so it is not surprising to see the return to 80
W / 8 Ω, raised again by 10 W in the E-211. The E-212 from 2001 is areturn to something that is characteristic for Accuphase – large
dual analog power meters. In the latest model, the E-260, they arefor the first time joined by an alphanumeric display on LED
modules. The E-213 was the first model to have used the MSC
circuit that consist in multiple parallel signal paths. Up to the E-250
volume control was via a classic potentiometer. In the said model it
was replaced by a sophisticated, analog volume control systemcalled AAVA-II.

he least expensive designs from any given manufacturer
have no easy life. From the point of view of purists, people willing tospend exorbitant money on their beloved toys, such products are
not worthy their attention because there are much more
expensive, and hence much more desirable devices. On the other
hand, for people still aspiring to the high quality sound set by the
manufacturer but not having sufficient cash, the cheapest
amplifier – for example – is a kind of lifeline, their only hope to enter
the elite club, in this case the Accuphase club. The problem is thatthe former quickly write off such an amplifier, NOT EXPECTING too
much of it, while the latter EXPECT too much. Such was the casewith amplifiers from Krell and Mark Levinson, and so it is with the"entry level" integrateds from Accuphase. Amplifiers that often
find their way into secondary, bedroom audio systems in the U.S.
and Japan are treated almost the same as the flagship products.
And that's a mistake. One should not expect of them more thanwhat they seem to offer according to their designers; certainly no“pie in the sky”.

Accuphase amplifiers have their characteristic "own sound". Its
individual components may have changed over time, been
modified or sometimes replaced by others, as a whole, though, it
can be recognized regardless of the device's price and year of
manufacture. The E-260, although the cheapest on the list, exhibits
all these components even after a short listen.
The sound is full of passion and verve with very wide bandwidth.
Particular recordings remain similar in that the listener's attention
is directed to midrange, yet without sacrificing the top and bottom
end. Each album draws its own world before us. The amplifier
shows them effortlessly, smoothly, reliably, without falling into asort of boring routine. And that comes surprisingly easy in theaudio. If the device is too withdrawn, if it does not convey emotions
clearly and unequivocally, then it sounds just like that – maybe
sometimes nonchalant and impressive but without the kind ofcommitment that is a prerequisite for everything in music. The E260 is not a champion of differentiation, there's no beating aroundthe bush; incidentally, no integrated amplifier from that
manufacturer has ever been. But that is not what its presentationbuilds on; rather, it is "concreteness". What I mean is that vocals,
instruments and acoustics – all these elements are shown in a big,
nice, strong way. Not as palpably as they are by expensive tube or
solid state amps, but enough to make us listen with interest, seeing
the beauty (if the music is beautiful, of course) of what is in front ofus, with no special desire to analyze what we hear.

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I mentioned each album's particular world – provided the world iscompatible with the Accuphase's, we get something extra, some
added value. That was the case with the new album pressing of
Hilary Hann playing Bach. The album was just released as Blu-spec
CD2, the latest installment of the Sony idea, and it sounds
phenomenal. The older release that I have, the Super Bit Mapping
encoded original was really satisfying. However, BSCD2 (the official
Blu-spec CD2 abbreviation) sounds deeper, much clearer but in agood way, with the more natural violin. I have not noticed that
before but the original release is clearly muffled. It has the fullness
and warmth offered by the use of SBM, but with audibly truncatedhigher midrange. The new pressing does not simply have moretreble; it is a matter of something more fundamental – bettersound texture, consistency and clarity.
And that kind of "world" matches the spirit of the E-260. It likes
flirting with small ensembles. No matter what sort of music as longas there are several musicians on stage, with no wall of sound. Like
the above mentioned Hann, like McCoy Tyner on Inner Voices,like Norah Jones on The Fall or Portishead on their third album,
aptly titled Third. As I said, the kind of music does not matter.
With these albums I heard something more than I could haveexpected from a solid state device. There was saturation, depth,
large phantom images and momentum. In its preference forsmaller ensembles the amplifier does not seem to beunderpowered, with compressed or non-existing dynamics. The
point is in its focus on individual instruments, in that such
ensembles are better portrayed because we can "see" them better.
Large orchestral ensembles, stronger rock, electronic music, suchas Diorama's *Cubed** (it's worth checking out their latest album*Even The Devil Doesn't Care** that premiered on January 25,2013) will sound as they were recorded, i.e. the Accuphase will
present big sound, momentum, punch, dynamics, or whatever else
we want. Nevertheless, it will not be as involving as something
quieter, smaller.
As I said, the amplifier offers good bandwidth extension, both fromabove and from below. Bass is really engaging, has great color, andis well differentiated in its mid and upper band. The same cannot
be said of low bass, which has been a common trait of all
Accuphase integrateds in this series for as far as I can remember. It
is not sloppy nor does it rumble, but its selectivity and focus is not

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as good as above. At the other edge of the bandwidth, treble seems
slightly warm. It has a nice color, is clean and resonant, which
results in an open, not at all muddled, sound.
I would be careful to put the E-260 in an audio system rich in treble.
The Japanese amplifier shows the cymbals or the trumpet in aslightly sweet way, without aggression but without hiding
anything, either. Treble is louder, or at least we perceive it as such
because upper midrange where the sibilants reside (2-5 kHz) iswithdrawn, smoothed out by the A-260. This gives extra vividness
to what's below, protecting against poorly recorded material thatsounds more fun, but it also subjectively raises the volume level of
what's above.
Therefore, I would look for a partner for this amplifier among wellbalanced speakers that do not have a problem with treble. If there
is too much treble, the Accuphase will show it as it is and while its
top end is rather mild it will not mask anything. Generally speaking,
I would not treat the E-260 as a remedy for anything. Yes, there aresituations, setups in which one component's characteristics, evenflaws, can be corrected or actually masked by other's. Such anaction fits the idiom of audiophile system matching, is widelyadopted and accepted; it better works, however, in lower priceranges. Like pairing a tube preamp with a solid state power amp tosoften the sound of the latter and keep a high-output power
amplifier. My two-piece amplification system also has a tube
preamp and a solid state power amp, but for a completely different
reason; the two components are meant to complement rather
than to correct each other, to build on their strengths rather than tomask their weaknesses.
It is similar with the E-260 and the source and – even more
importantly – the speakers. We will have the most fun when we pair
it with something of a similar tonal balance – Harbeths, Spendors
or Castles. Dynaudio is naturally worth trying as well since it's quite
a common setup. If you do well, with a bit of luck we will get
perfectly saturated, focused sound with great momentum. Its
resolution will prove surprisingly good, although its selectivity
would not indicate that. Understanding a particular recording,experiencing it will be something normal. But even audiophiles
will have their fun because, as I said, the differences between
various pressings, editions, remasters will be clear andunambiguous.

7E-260
E-250
vsDifferences between components from various manufacturers issomething that audio magazines as well as audiophiles get busy
with. Their differences, similarities, an attempt to rate or stratify
them is what we thrive on. However, much less common is an
opportunity to compare a given device to its predecessor. The
reasons for this state of affairs may be sought in variety of factors,
with the ever popular theme of "conspiracy" between
manufacturers, or between manufacturers and journalists, or
distributors and journalists, or other, very exotic "alliances". In"High Fidelity" we try to be reasonable and not monkey about.
Therefore, I assume that the reasons are quite mundane: when
the new model hits the stores, the old one is usually gone fromthe shelves. Manufacturers arrange their schedule so as not to
introduce unnecessary confusion, not to make life difficult for theirdealers and for the customers. What happens is that if the potential customer cannot decide facing a not-so-clear choice, he or she

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www.highfidelity.plends up not buying anything and is often lost forever for us, for theaudio. I rarely have an opportunity to directly compare"descending" and "ascending" devices in the series. I can only
compare them by analyzing my notes in terms of how they compare against the reference system. That's a pity.
Listening to the E-250 and the E-260 next to each other allows toappreciate to a much greater extent what the Accuphaseengineers have done; what the changes between the previous
model and the current one, however minor, translate into. It also
makes for a nice way of pinpointing the advantages of the older
model, of justifying our earlier observations and realizing what
it is we really liked in it. But we can also pick up a change ofthinking about the given product, to see what the focus of theengineers is in the given series (and so in the given time).
In this case, it is very clear: the main concern has been sounddifferentiation, resolution and focusing (definition). As I said, the E260 features a new preamp PCB and the output stage boasts ahigher damping factor, though its design has not changed.

The power supply has also remained the same. Nevertheless, evensuch small changes brought about a kind of a new start. The E-250
sounds warm, slightly "bear-like", at least compared with the E-260.
The new amplifier has a much better defined bass and is much
more focused on individual sounds, instruments and planes. Hilary
Hann's violin with the E-250 occupied much more space between
the speakers and seemed to be (but only in comparison!)somewhat dim, as if missing something 'central', as if the
instrument edges were blurred. The E-260 does not "cut out"
anything from soundstage. If this happens in your system, i.e. if
individual voices are sharply visible, have no connection withother instruments and the overall acoustics – you better take it to
the pawnshop. Real focusing is to combine the clarity of thesound source with its surrounding context. As the E-260 does.
The previous model was not particularly bad in this respect and it
made up for it with a strong "body" of the instruments, but once welisten to the new model it remains in our memory as a reference.
Resolution and differentiation are two other characteristics we willappreciate in the new integrated. They translate into a better
conveyance of emotions as well as higher dynamics. The latter isunquestionably better in the E-260. When half a minute into thetrack Pewnego dnia o świcie (“One day at dawn”), opening
Tadeusz Wozniak's debut album from 1974, the horns suddenly
start out in one channel, with the new amplifier it made me jumpup (I did not remember them) – they were so strong, so audibly
present and made such a high contrast to the classical guitar
playing up till then. Similarly with the title track from Pat MethenyGroup's album Offramp (which I necessarily need to buy in thegold, mini-LP release; it's one of the best Pat's albums in myopinion) – the bass was far better focused and the whole seemedbigger and more natural. In a direct comparison the E-250 seemed
to sound a bit slower and "wetter". The new amp does not sharpen
or contours anything yet it seems to be much more articulate.

9Conclusion
Introducing new models by audio manufacturers is conditioned byvarious factors. It may be a necessity of a fresh product line-up or aneed of better access to components, better profits calculation,
keeping up with market changes and with the competition, andfinally sound improvement. One cannot take offence in advance at
the fact that last postulate is only one of many. As shown by theexample of the E-250 and the E-260 the progress is evident andsubstantial. Its scale and the nature of changes remind me of what I
hear moving from European CD pressings to Japanese pressings.
Maybe not to the SHM-CD or the BDCS2, but let's say to the classic
mini-LP. While I still like the older model as it enchants with its warm
color and certain softness, the new design is clearly a step up,
towards high-end. The question of pricing is interesting. For a longtime one could buy the E-250 in Poland for 16,000 PLN, which wasreally low compared to official prices in Germany. Understandably,
it was not quite to our Western brothers liking and as a result thecurrent price in Poland has gone up to 19,990 PLN. Against thisbackground, another 1,000 PLN that buys us the new model seems
to be symbolic. We need to keep in mind that within the four years
that separate these products the cost of materials (e.g. metals) inJapan have increased dramatically, often by 50 or even 100
percent. Similarly, the cost of energy continued to increase. Priceincrease of products manufactured there has thus been inevitable.
In case of the new amplifier it is, however, cosmetic.
That is why the E-260 seems like a good investment and would be areason for buying it. This is an amplifier that can stay with us forever.

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Fantastic design and manufacturing quality, a legendary brandand extremely low failure rate (at least in comparison with otherbrands) are its additional advantages. Let me also add that it wasa pleasure to listen through the headphones via the amplifier
headphone output. It is very rare with solid state amps; theheadphone signal is almost always taken from the output stagetransistors, which is probably the worst possible solution. The
amplifier provided great output level, strong, well-defined bass
and slightly sweet treble. It can, of course, be done better but you
will need to spend an extra 2,000 PLN on an external headphone
amplifier (plus cables) and I am not convinced if that makes sense.
20,000 PLN is and isn't a lot of money, depending on the scale atwhich we look. In this case, it seems to be just the right amount.
Let me repeat: provided we choose appropriate accompanying
components, the E-260 may be our last amplifier.

TESTING METHODOLOGY
The device was placed on the Acoustic Revive RST-38 anti-vibration
platform, just like the E-250 it was compared with. Both werepowered by the Oyaide Tunami GPX-R power cord. Balanced signal
from the Ancient Audio Air V-edition CD player was supplied via
the Acoustic Revive XLR-2.0PA II cables and the speakers were
coupled by the SPC-PA speaker cable from the same manufacturer.
The testing had a character of an A/B/A comparison with the A andB known, using 2 minutes long music samples. The reference point
was the two piece Ayon Polaris III [Custom Version] + Soulution 710
amplifier, the Jadis I-35 tube amp and the Devialet D-Premer AIR
digital amplifier.

DESIGNThe differences in appearance between the new and the old
Accuphase amplifier come down to a few minor changes. Three ofthem are, however, essential in my opinion. This is a very solid
design, with a thick, gold anodized front panel, two large control
knobs on both sides and several smaller ones under the acrylic
plate covering modestly sized dual analog meters (actually VUmeters). The left knob is the input selector, with the active input
indicated by a red LED, and the right one is the volume control.
Even though it has the start and end point, it is not a classic resistive
attenuator. While it operates a nice Alps potentiometer, the lattermerely serves as an encoder for the proprietary analog volume
control circuit and shows the current volume level. For userconvenience the new amp sports an alphanumeric LED display
panel indicating the volume level in dB. In the E-250 the knobs
were positioned slightly differently, as were the buttons.
Only one new button has been added to select the absolute phasein the balanced input. This proves very useful as the Japanese still
use the "American" wiring with pin 3 "hot", while the whole world
uses pin 2. Consequently, when we hook up the E-260 with a device
other than a player from Accuphase or Luxman, the phase on
speaker outputs will be reversed. That can be corrected with thementioned switch. Apart from that, the functionality is the same aswith the E-250, in other words excellent.
The number of connectors is the same in both models but theirlayout has changed, which is a sign of a redesigned input PCB. The
connectors are identical, middle class affair.

The interior looks very similar. At the back, there is the input PCB
with relays and the volume control PCB. The latter is a proprietarysystem of analog volume control. The signal is first converted froma voltage into a current by V-I converter amplifiers, gain is adjusted
by current switches and the signal is reconverted into a voltage byan I-V converter. The circuit does not introduce a change inimpedance at any volume setting and frequency response remains
totally uniform. The entire signal processing is carried out in theanalog domain and the system is called AAVA (Accuphase Analog
Vari-gain Amplifier). Initially it was used only in the most expensive
preamplifiers, such as the C-3800; the E-250 was the first in the"2xx" series to use it. It was called there AAVA-II. The E-260 features a
bit different solution in that it has a different input. Previously, it
was a pair of MOS-FET transistors (per channel) as the amplifier has
a balanced topology; now it is built on ICs in the MSC topology withfive parallel circuits.
Power amplifier assemblies are directly mounted to large
heatsinks. The E-250 had the same output stage as the E-260, withbipolar transistors and two parallel pairs of 2SA1186+2SC2837
from Sanken in push-pull, class AB. The new amplifier sports aredesigned negative current feedback loop, resulting in minimized
output impedance and twice the damping factor (100 vs. 200),
lower noise and significantly reduced intermodulation distortion.
Power supply also looks identical – a big 400 W EI transformer inshielding enclosure and two large filtering capacitors. The
individual sections are shielded from each other, which at thesame time stiffens the whole chassis.

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SPECIFICATIONS(according to the manufacturer)
Continuous Average Output Power (rms):
115 W / 4 Ω | 105 W / 6 Ω | 90 W / 8 Ω
Total Harmonic Distortion (both channels driven, 20-20,000 Hz): 0.05%
Intermodulation distortion (IM): 0.01%
Frequency response (Line Input and Power Input):
20-20,000 Hz (+0 / -0.2 dB) for rated continuous power; 3-150 000 Hz (+0 / -3 dB)
for 1 W output
Damping factor: 200 (8 Ω)Tone controls:
BASS: 300 Hz/10 dB (50 Hz) | TREBLE: 3 kHz/10 dB (20 kHz)
Loudness: +6 dB (100 Hz)
Signal to Noise Ratio (A-weighted):
Balanced input: 91 dB | Power input: 122 dB
Power Consumption: 49 W (idle) | 245 W (max.)Dimensions (WxHxD): 465x151x420 mm
Net Weight: 20 kg

DISTRIBUTION IN POLAND
Eter Audio
30-646 Kraków | ul. Malborska 24 | Polska
tel./fax: 12 655 75 43
e-mail: info@eteraudio.pl
www.eteraudio.pl

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