The E-260 is the "entry level" Accuphase integrated. In japan, he's sold for half the price for around 3k $, that makes him a middle class integrated.

But it's already a serious opponent for the whole market of integrated amplification. Like all Accuphase, he has a very serious finish and a good overall build quality. But I must say that he's "relatively" well built. You will find some cheap plastic buttons in the front, and, more problematic, some of the plastic pushers seem fragile. The volume knob and source selection are made from metal and are sturdy.

I'm although happy to see the classical vu-meters, that are going to disappear little by little from the accuphase catalogue, are present there. Owners, be aware of that detail that will give to your E-260 a special value for collection.

The overall price is heavy and the little quality compromise costed points in my notation.

From the sound, it's a very good amplifier, that really outpass a lot of other integrated on the market. Because it's high capacity to reproduce some tiny details, that will make the listening more involving.

On lots of integrated, some little things disappear from the reproduction. Generally, it makes it less fatiguing, but, although, less involving. This integrated can reproduce all aspect of a reproduction with great accuracy. And I stop you here... it will not sound sterile or fatiguing... but simply true. You will hear where the guitarist on your favorite track missed his E chord, you will hear the emotion on Tracy Chapmans voice when she's taken by the crowds applause, you will hear the breathe of this Rolling Stone Singer that was a little drunk that day, you will hear the fell of the drum kick being beaten and the wood around that crack... and all is involved in another.

That is the strongpoint of accuphase. The only thing I noticed is that the E-360 and E-460 are able to reproduce some details with a better 3D effect. But I can swear that a lot of you will not care about, because this one has already a really monstrous deepness and width in his reproduction.

Be although aware of the 90w of this amp, but he's not really able to go under 4 ohms, so loudspeakers with critical impedances must be avoided.

Globally a good integrated under the sun, that will not be easy to beat.