One of the best Accuphase product ever made. Incredibly accurate sounding integrated amplifier, that can outpass lots of pre+power units of the same builder.

The quality is very good and present at every aspect you analyse with exception of the remote control. Knobs are made from plastic, but are hidden behind a little trap door on the front. The major knob are from metal. Although, volume control is good setted up, what is not obligatory the case on high end hifi gear (because, lots of time, the marketing section wants you to believe that the amp is powerful, so they set it up for higher volume gain and you loose 50% of the utility of your volume knob).

From the sound, this integrated amp is very neutral and can reproduce an incredible amount of details that are located in a recording (if transmitted from a good source). Details flies with grace and every detail is at is place without beeing ripped off the ensemble he's coming from (if recorded like this naturally).

He's reproducing very deep into the voices details or guitar player distortion pedal... that help's, for me, to appreciate live performances more and feel what's going on more present.

I really don't believed too much in "amplifier sound" until I heard this integrated. You can really hear what he's making more than other, already, great pieces of gear. And, even if you don't believe, he's although better than the E-350 that existed before. It can be heard by testing the DAC20 vs the DAC30. In the 350, you will hear barely no difference at all. But the E-360 will be so able to reproduce every detail, that you will hear the difference between the two and, now, you could appreciate what the DAC30 does better. And it's true for every source you will connect to this.

Probably one of the best integrated amp available on the market.