⌈ Mr. KAZUO KIUCHI, the owner of Combak
Corporation, is a typical Japanese - he has a masterbelt in Kendo, he loves opera, he is also a fan of highclass sound. In addition to the production ofelectronics under the Reimyo brand, Harmonix and
HIJIRI cabling and Bravo! loudspeakers, he is also a
co-owner of the XRCD24 patent and releases CDs
with this logo: jazz in the Master Music series (JVC)
and classic in the Hi-Q Records label. A typicalJapanese ... ⌋t seems that with the SM2R "Sound Matter" cable asymbolic change took place - the Harmonix cables seem tobe replaced with the full lineup under the brand name 聖
Hijiri. This process began in 2015 with the HGP-10R„Million” analogue interconnect, and the symbolism that I am
talking about concerns the fact that the Harmonix X-DC350M2R
IMPROVED-VERSION, the predecessor of the reviewed SM2R
"Sound Matter", was used in JVC studios when mastering
XRCD24 releases. It made it an important element of thecompany's strategy.

And the XRCD24 format, and more broadly the music, is for Mr.
Kazuo Kiuchi, the owner of Combak Corporation, which owns 聖Hijiri and Harmonix brands, a particularly important undertaking.
It is there that the the world of music and technology meet and theproper selection of all elements/details decides whether they
complement and support each other to achieve fantastic result or
they get in a way of success. (More about the XRCD, XRCD2 andXRCD24 in the article entitled PRAISE OF A (NON)FORMAT:XRCD An attempted description )| SM2R „Sound Matter”
聖 Hijiri means a 'maestro' or an 'important leader'. Initially, it
seemed that it would be the name of only one cable, theinterconnect we talked about, because Mr. Kiuchi wanted tohighlight its distinctiveness and emphasize the importance of it.
Something had to change though, because when the market
warmly received new products, 聖 Hijiri became a brand, notthe name of one cable.

There is another possibility thatyou can fit into one word:
resolution. However, there is aproblem with it - while correcting
individual sound aspects is
relatively simple, i.e. it can beachieved in a relatively shortperiod of time, it is not so with the resolution. These are notdetails, sound components, but rather a proper combination ofthem. It is not possible to "decreed" a better resolution.
Achieving it is a result of a multiple actions that are not explicit
and which do not necessarily lead directly to producing moredetailed sound with better bandwidth extension, greater palpability
and a deeper sound stage. As it is the case with the SM2R "Sound
Matter" cable.
| SM2R vs X-DC350M2R
The comparison of these two cables shows what I have expressedin the previous paragraph. I know, like and respect the sound of
the Harmonix cable because it has never let me down. And despite
the fact it has a clear own sonic signature, it does not dominate
over recordings. Nevertheless, the new cable outperformed its
older brother (or sister) in almost every aspect. And again - notbecause Harmonix was a poor sounding cable, and because the 聖Hijiri is so good.

Its resolution is two orders of magnitude better. This issomething that can not be invented, you have to put a lot of work
to it to achieve such improvement. What one needs for it is: a great
background, a high starting point, and an awareness of thedirection in which one has to go. Mr. Kiuchi's new power cord
sounds much lower and fuller - these are basic features of high-end
sound. The center of gravity of the tonality is set in the lower
midrange, which results in a darker sound than with Harmonix.
And yet, it is not a closed-in sound. In direct comparison, it turns
out that the cymbals are strong and unambiguous with it, perhaps
even stronger than with the older version. That's how, for example,
the Max Roach Quartet Live in Tokyo Vol. 1 sounded like. This is adisc recorded in 1977 in the PCM by the Denon label. I wrote
about it many times, so it will not surprise you if I say it offers agreat sound. Slightly shifted up on the scale, but extremely

The X-DC350M2R Improved-Version was a improved version ofan older cable, also used in JVC studios, the X-DC "Studio
Master". It took the company ten years to get from one to theother. The transition from the X-DC350M2R Improved-Version to
the SM2R "Sound Matter" took "only" seven years, but only
because a moment earlier, in 2015, a different power cable"happened" with the Harmonix logo, the X-DC Studio Master
Million Maestro. It was a reference cable, very expensive one, andit was the basis of the tested SM2R "Sound Matter".
Kiuchi-san offers very little information about his products,
because he believes that only sound matters and no description canreplace it. All we know is that assessing this cable took a wholeyear and the cable will be offered in limited quantities. What'smore, it will be sold only in two countries in the world – inJapan and in Poland!
The power cables developed by Mr. Kiuchi have characteristic
visual features, because of their sleeves a cotton material
resembling a braid of a iron cord, that we remember from ouryouth. In this case, it features a yellow-black interlace. However,using the SM2R "Sound Matter" cable, you could probably ironthe sails of a huge ship because it is thick and heavy. It is slightly
less flexible than the older version, but the only element that
distinguishes it is a wooden "band" placed mid-length of the
new model, to which the brand's logo was glued. The connectors
look the same - they are very good, rhodium-plated, Wattgate
plugs.
The X-DC350M2R and X-DC15SM-MR models differed in bothconductors used and - although to a lesser extent - in connectors;
the more expensive cable also featured an exclusive, large woodelement placed mid-length and was delivered in boxes handcraftedby a Japanese artist. In a nutshell – the Studio Master "Million"
Maestro was made of directional wires of PCOCC copper, and the
Improved-Version of OFC copper. What was used in the latest
cable? - We do not know.
| HOW WE LISTENED TO IT
The X-DC350M2R Improved-Version is a power cable that I havebeen using continuously since the moment I tested it. I just had tobuy it because it was unmatched in its price range. So this is thecase in which the tested product is compared above all to its earlier
version, which for many years was part of the reference system.
The top cables in my system are the Acrolink Mexcel 7N-PC9500,
Siltech Triple Crown Power and the Acoustic Revive AbsolutePower Cord.

dynamic, consistent and clean.
聖 Hijiri presented this album in perfectly accurate way. It did notpretend that there is a lot of bass there, because there isn't, but it
also presented, in a much more sophisticated way, the advantagesof Denon recording technique, which - in my opinion - until the
DSD times no other digital recording technique, no matter the bit
depth, could match. Soundstream recordings could have been aneven better way, but it's a matter for another article. In any case,the reviewed cable delivered internal complexity, resolution (real,
not one resulting from the theoretical bit depth) and thephenomenal dynamics of this disc.
And the dynamics is an important element here, because this is thefeature that was great in the older cable, and if the comparison ismade by someone less experienced, they could point to thesuperiority of X-DC350M2R in this respect. In fact, compared toit, the 聖 Hijiri sounds "more", but only if we know what a goodsound is. If we don't, then there may be a situation similar to that,when one compares audiophile power cable to a regular power
cord that is added to audio equipment. It may seem more accurate,
faster, more open. But it is an illusion, a delusion, it is simply not
true.
Because the tested cable, to be clear, is better, so much better. It
sounds lower, denser, there's a lot more information in it. And
to tell you the truth, it's closer to the Harmonix X-DC Studio
Master Million Maestro and Siltech Triple Crown Power than to
the X-DC350M2R Improved-Version.
| SM2R vs Triple Crown PowerThe comparison of SM2R and X-DC350M2R cables was aimed atdetermining in which direction Mr. Kiuchi's thinking of soundwent. It turns out that it is similar to the one followed by the best
specialized manufacturers. In turn, the comparison with myreference Siltech cable was to show where we are objectively atthis price level.
It's about the structure of sound, not details - about important
things, not about "beating around the bush", as our friend Janusz,
the host of the Krakow Sonic Society meetings, often says. The
performance as a whole is more important than individual sonicfeatures. And it is similar to what both aforementioned cables do.
The sound is low and there are lots of details in it. But these arenot "details" that people often talk about discussing audio
components, because you do not hear them as details. It's
something that builds large, dense, three-dimensional bodies.

The new cable was facing a tough competition, especially since I
really like the X-DC350M2R. To learn about the new power cableas much as possible, I tested it in three different applications - two
analog and one digital, comparing it from one side to the older
Harmonix, and on the other to the top Siltech.
In analog systems, it powered phono preamplifiers in thefollowing configurations:| 1 | Miyajima Labs. Madake cartridge → ViV laboratory Ltd.
Rigid Float 7 / Ha tonearm → RCM Audio Sensor Prelude IC
phonostage,| 2 | DS Audio DS-W2 cartridge → Schröder CB Tonearm → DS
Audio DS-W2EQ phono preamplifier (part of the system withcartridge).
Both arms were mounted on the Döhmann Helix 1.
In a digital system, the cable powered the Ayon Audio CD-35 HF
Edition SACD player (№ 1/50) and Reimyo CDT-777 Toku CDtransport. The rest of the system consisted of the Ayon Audio
Spheris III line preamplifier, the Soulution 710 power amplifier

In direct comparison with Siltech it become clear that 聖 Hijiri
focuses a bit on the middle of the band. It presents vocals closer
to the listener, like Sinatra from the Swingin 'Session!!!. It wasand the Harbeth M40.1 loudspeakers on the Acoustic Revive
Custom Stands. Interconnects and speaker cables - Siltech Triple
Crown.
The test was conducted as A/B/A comparisons with A and B
know. I used 2 minutes long music samples, as well as full albums.
HARMONIX | HIJIRI in “High Fidelity”

Recordings used for the test (a selec- tion):
Brendan Perry, Ark,
Cooking
Vinyl/Vinyl
180
VIN180LP040, 2 x 180 g LP (2011)
Depeche Mode, Personal Jesus 2011, Mute Records Ltd
12BONG43, 33 1/3 rpm maxi-single (2011)
Frank Sinatra, Swingin’ Session!!!, Capitol Records/Mobile
Fidelity Sound Lab MFSL 1-407, “Special Limited Edition |No. 346”, 180 g LP (1961/2012)
Komeda Quintet, Astigmatic,
Polskie
Nagrania„Muza”/Polskie Nagrania | Warner Music Poland
190295452032, „Polish Jazz vol. 5”, „Limited Edition
Coloured Vinyl | № 299”, LP (1966/2019)
Max Roach Quartet, Live in Tokyo Vol. 1, Denon Jazz
YX-7508-ND, LP (1977)
Shinji Tanimura, Shinji Tanimura, Stereo Sound SSAR-013,„Studio Master Series. Stereo Sound Analog Records
Collection”, 180 g LP (2017)
Takeshi Inomata and his Friends, Get Happy, Audio Lab.
Record ALJ-1030, LP (1975)
Varius Manx, The Beginning, Polskie Nagrania „Muza” SX
3008, LP (1991)

He you ever wondered what the designer are driven by whenlooking for better solutions? I mean, what exactly do they want toachieve? Better sound - it's clear, but what does "better sound"mean and what would make it "better"? One way to improve a
product is to improve some element, for example, make it
more detailed, with more range extension, more palpable,
more spacial - there many aspects of the sound I could name here.
It is a good way that brings the benefits that we expect.

slightly better separated from the band behind him and closer tothe listening position. Same happened with Brendan Perry and the
Ark album. His vocal has a much smaller volume than Sinatra's,
and a different role to play, but it was also a bit more selective.
And this is because the Japanese cable focuses more on this partof the range, extracts individual layers of the stage, polishes
them, because it does not have to control so much what ishappening at the bottom of the band. The bass is low, dense, very
nice. But it also does not go as low as with Siltech, it's not thatkind of presentation. It didn't lack anything because when needed as in some fragments of the analog version of the Varius Manx
debut entitled The Beginning - it surprised me with its weight. But
it was also clear to me that this cable's priorities were different.
| SUMMARY
One of the basic objections of the “academic” people towards the"audio" people is that the latter do not test the audio components
using the ABX comparison regime, i.e. a double-blind tests.
Without going into details, let me just say that we do not do it
because it does not work for music, so the test as such is
defective. It actually tests something - the tester himself.
I have the impression that although I use A / B / A tests, with A
and B known, I rather test myself to some extent and that you arereading not only the description of the sound of a given product,
but also a description of my own preferences and sensibilities. But
it must be so, it's part of the critic's job in any field. And mypreferences are really well described by the 聖 Hijiri SM2R
"Sound Matter" - it delivers the sound I like, value and believe tobe the right one.

First of all, it offers a great resolution, thanks to which therecordings live deeper, are interesting, each time we hearsomething different, because we pay attention to something else.
It's about focusing our attention in the middle of the band - noteven through an emphasis, but because the most is happening inthis prat of the band, and we are evolutionarily more sensitive tothis range. There is a great, dense treble, and a low, strong bass.
However, they are a bit “behind” the midrange, as if by half a step- to complement it and not to suffocate it. It's a beautiful sound,that's why the 聖 Hijiri SM2R "Sound Matter" gets a welldeserved RED Fingerprint. ■HighFidelity.plReference system 2018

1) Loudspeakers: HARBETH M40.1 |REVIEW|
2) Line preamplifier: AYON AUDIO Spheris III Linestage |REVIEW|
3) Super Audio CD Player: AYON AUDIO CD-35 HF Edition No. 01/50 |REVIEW|
4) Stands (loudspeakers): ACOUSTIC REVIVE (custom) |ABOUT|
5) Power amplifier: SOULUTION 710
6) Loudspeaker filter: SPEC REAL-SOUND PROCESSOR RSP-AZ9EX (prototype) |REVIEW|
7) Hi-Fi rack: FINITE ELEMENTE Pagode Edition |ABOUT|

CablesAnalog interconnect SACD Player - Line preamplifier: SILTECH Triple Crown (1 m) |ABOUT|
Analog interconnect Line preamplifier - Power amplifier: ACOUSTIC REVIVE RCA-1.0 Absolute-FM (1m) |REVIEW|
Speaker cable: SILTECH Triple Crown (2.5 m) |ABOUT|

AC Power
Power cable | Mains Power Distribution Block - SACD Player: SILTECH Triple Crown
Power (2 m) |ARTICLE|Power cable | Mains Power Distribution Block - Line preamplifier - ACOUSTIC REVIVE
Power Reference Triple-C (2 m) |REVIEW|
Power cable | Mains Power Distribution Block - Power amplifier - ACROLINK Mexcel 7N-PC9500|ARTICLE|
Power cable | Power Receptacle - Mains Power Distribution Block: ACROLINK Mexcel 7N-PC9500 (2 m)|ARTICLE|
Power Receptacle: Acoustic Revive RTP-4eu ULTIMATE |REVIEW|
Anti-vibration platform under Acoustic Revive RTP-4eu ULTIMATE: Asura QUALITY RECOVERYSYSTEM Level 1 |REVIEW|
Power Supply Conditioner: Acoustic Revive RPC-1 |REVIEW|
Power Supply Conditioner: Acoustic Revive RAS-14 Triple-C |REVIEW|
Passive filter EMI/RFI: VERICTUM Block |REVIEW|

Anti-vibration
Speaker stands: ACOUSTIC REVIVE (custom)
Hi-Fi rack: FINITE ELEMENTE Pagode Edition |ABOUT|
Anti-vibration platforms: ACOUSTIC REVIVE RAF-48H |ARTICLE|
Isolators:
PRO AUDIO BONO Ceramic 7SN |REVIEW|FRANC AUDIO ACCESSORIES Ceramic Classic
HARMONIX TU-666M "BeauTone" MILLION MAESTRO 20th Anniversary Edition |REVIEW|

Analogue
Phono preamplifier:
GRANDINOTE Celio Mk IV |REVIEW|
RCM AUDIO Sensor Prelude IC |REVIEW|
Phono cartridges:
DENON DL-103 | DENON DL-103 SA |REVIEW| and |REVIEW|MIYAJIMA LABORATORY Madake |REVIEW|MIYAJIMA LABORATORY Zero |REVIEW|MIYAJIMA LABORATORY Kansui |REVIEW|
Tonearm (12"): Reed 3P |REVIEW|
Clamp: PATHE WINGS Titanium PW-Ti 770 | Limited Edition
Record mats:
HARMONIX TU-800EX
PATHE WINGS

Headphones
Headphone amplifier: AYON AUDIO HA-3 |REVIEW|
Headphones:
HiFiMAN HE-1000 v2 |REVIEW|
Audeze LCD-3 |REVIEW|
Sennheiser HD800
AKG K701 |REVIEW|
Beyerdynamic DT-990 Pro (old version) |REVIEW|
Headphone Cables: Forza AudioWorks NOIR HYBRID HPC