We take it for granted that high-end audio products are simpler than mainstream gear, with less processing and fewer knobs. But when Mark Levinson introduced the JC-2 preamp back in 1974, the audio world was shocked by its omission of tone controls and other gewgaws. In this and many other ways, the Mark Levinson brand has been one of the important trendsetters in audio. Which is why its relative silence of late has been puzzling.

According to Vice President of Sales and Marketing Walter Schofield, the company made a thorny transition from its old plant in Connecticut to the Bedford, Mass. factory of its corporate parent, the Harman Specialty Group. Supplies for many parts had run out and replacements were no longer available; conforming the production process to Harman’s more stringent standards also presented difficulties. But Schofield says the Mark Levinson products now rolling off the Bedford production line are more reliable and consistent than their predecessors.

These products include a rerelease of the No. 40, which, given its $32,000 price and separate chassis for audio and video, has to be the most ambitious surround-sound processor ever. The No. 40 has undergone changes—most notably in its power supply—to improve reliability. It’s also getting a new HDMI input/output module for its video section; the module was unavailable at press time, but the company promises we will have one in time to post a review on our website, hemagazine.com, by the time you read this.

The No. 40 is packed with circuitry advances that would be far too costly to incorporate in a typical surround processor. My favorite is its fully balanced output circuitry. Each channel gets its own stereo digital-to-analog conversion chip; one channel of the chip is used for the positive half of the signal, the other for the negative half. The analog circuitry that follows the D/A converters is also fully balanced. Almost all other processors (the Theta Casablanca III is the only other exception I can name) use unbalanced D/A conversion and analog circuits. The fully balanced topology is much more expensive to implement but results in lower noise and faster circuit response.

The company has also introduced the No. 433 amplifier, its first new product since the move to Bedford. The No. 433 offers three channels of amplification, at 200 watts per channel, into a typical (8-ohm) speaker. Each channel has its own transformer and power supply, so the demands of one channel cannot disrupt the performance of another. The amp uses large heat sinks instead of noisy fans, so it produces no noise.

Surprisingly, using the No. 40 is much like using other surround-sound processors. A telephone cord connects the two units; with the cord in place, they act as one. Select DVD, and both units switch to whichever inputs are assigned to the DVD player. The video processor’s LCD screen displays video from any source device. It can also show the No. 40’s on-screen menus, so you don’t need to have your TV on to change the settings—a feature music enthusiasts will love. The LCD didn’t get updated, though: It’s in the 4:3 aspect ratio, so widescreen images from DVDs and HDTV look squeezed.

I have no electronics on hand in the price range of the No. 40 and the No. 433, so I must compare them with products costing only about a quarter as much (although by most standards, that’s still high-end). The difference I hear, especially when comparing the No. 40 to other surround processors, is detail. The tinkly percussion in singer Holly Cole’s "Train Song" sounds at least as clear—probably clearer—than I can remember hearing before. Lesser processors might hype the treble in an effort to increase clarity, but the No. 40 achieves clarity without a hint of hype. I cannot cite a flaw in its sound, or any aspect of its performance in which it does not at least equal any processor I have tested.The No. 433’s sound beautifully complements the No. 40, with enough oomph to drive even large, demanding full-range speakers. My listening room proves insufficiently large, and my speakers far too efficient, to push the No. 433 anywhere near its limits. I would describe its sound a little differently from the No. 40’s—the No. 433 sounds about 99 percent as neutral, but to my ears, it has an ever-so-slightly mellower, "sweet" character in the treble.

I look forward to addressing the video performance of this rig once the company sends me the No. 40’s HDMI module. If it even comes close to these products’ truly exceptional audio performance, I’ll consider that quite an achievement.

DESCRIPTION
Two-piece modular surround-sound processor and three-channel amplifier

FORMATS SUPPORTED
Dolby Digital EX and Pro Logic IIx, DTS ES-Discrete and Neo:6, THX Surround EX

CONNECTIONS
No. 40 Audio Processor: six RCA coaxial digital inputs, BNC coaxial digital input, two AES/EBU digital inputs, four optical audio inputs, XLR balanced analog stereo input, six RCA stereo audio inputs, six-channel RCA input (optional module), eight XLR balanced analog outputs, eight RCA unbalanced analog outputs, RCA stereo audio and coaxial digital outputs for second and third zones, RJ-11 jacks for video processor interface and aux communications
No. 40 Video Processor: three BNC component video inputs, six S-video inputs, three composite video inputs, BNC component video main output, S-video main output, two composite video outputs (main and monitor), S-video and composite video outputs for second and third zones, two 3.5mm minijacks for extra zone IR output, three 3.5mm minijacks for DC triggers, RJ-11 jack for audio processor interface, two RJ-11 jacks for RS-232 control interface, two RJ-45 jacks for PHASTLink control interface
No. 433: thumbscrews for speaker cable connection (accepts spade lugs only), RCA unbalanced and XLR balanced input for each channel, 3.5mm minijacks for on/off trigger in and out, three RJ-45 jacks for control interface

DIMENSIONS
No. 40 Audio Processor: 7.27 x 17.49 x 16.93 inches (hwd)
No. 40 Video Processor: 7.21 x 17.75 x 16.41 inches (hwd)
No. 433: 7.65 x 17.75 x 19.83 inches (hwd)

PRICE/CONTACT
PRICE: No. 40 $32,000, No. 433 $10,000
CONTACT: 781.280.0300, marklevinson.com