Audacious Audio

As I mentioned in my review eight years ago of Meridian Audio's 808.2 Signature Reference CD player, I have long been impressed by the British company's components—in fact, ever since the early 1980s, when I purchased a Meridian 101 preamplifier, followed by my very positive experiences with Meridian's MCD Pro and 208 CD players, 518 digital audio processor, D600 and DSP8000 digital active loudspeakers, and, most recently, the Prime and Explorer D/A headphone amplifiers.

"I'm a recording engineer, so I value accuracy," said a panelist in a discussion—titled "How to Read Between the Lines of Audio Advertising"—at last October's Rocky Mountain Audio Fest. I, too, was on the panel, which was moderated by Brent Butterworth, a writer for the SoundStage! Network of online audio magazines.

"Accuracy is overrated," I interjected from the other end of the dais. "Accurate to what? To your sonic tastes? To what you hear on your preferred loudspeakers? Other than one's personal preferences, I'm not sure the term accuracy has much meaning."

"Dammit!" No sooner had I praised small loudspeakers while dismissing large speakers as potentially having "large problems," in my review of the Crystal Arabesque Minissimo Diamond in the October issue, than I had to eat my words. Only days after that issue had gone to press, Magico's VP for Global Sales & Marketing, Peter Mackay, and CTO Yair Tammam, arrived at my place to set up a pair of the Bay Area company's floorstanding—and very large—S5 Mk.II loudspeakers.

Bang & Olufsen's BeoLab 90 is not a loudspeaker to take on lightly. Though its size—49.33" high by 28.9" wide by 29.4" deep—and weight (302 lbs each) meant a major disruption of my listening room, which is also our living room, my wife assented. Its price of $84,990/pair puts it far beyond anything I might consider buying—and the complexity of the BeoLab 90, which has its own dedicated amplifiers and DACs, makes it impossible for a reviewer—or consumer—to directly compare it with any other loudspeaker. So be it.

It has been 20 years since I first became aware of the British company Data Conversion Systems, which manufactures audio products under the dCS brand. Rather than use off-the-shelf conversion chips, the groundbreaking dCS Elgar D/A converter, which I reviewed in our July 1997 issue, featured a then-unique D/A design that they called a Ring DAC. This featured a five-bit, unitary-weighted, discrete DAC running at 64 times the incoming data's sample rate—2.822MHz for 44.1kHz-based data, 3.07MHz for 48kHz-sampled data and its multiples—with upsampling and digital filtering and processing implemented in Field Programmable Gate Arrays (FPGAs). Oversampling to a very high sample rate allows the word length to be reduced without losing resolution, and use of a low-bit multi-bit DAC makes for very high accuracy in the analog voltage levels that describe the signal. (If this seems like voodoo, for a given signal bandwidth, bit depth and sample rate are related. To oversimplify, double the rate, and you can reduce the bit depth by one bit while preserving the overall resolution.)

I have been an advocate of small speakers since I began using BBC LS3/5a's in the late 1970s, continuing through Celestion SL6es in 1981, Celestion SL600s and SL700s in the late '80s, and B&W Silver Signatures in the mid-'90s. Yes, I do like accurate and extended bass reproduction—but you need a big speaker to be able to provide that, and, as the late Spencer Hughes, founder of Spendor, once remarked, "big speakers have big problems." I don't see the point of extending a speaker's low-frequency performance if the result is compromised soundstaging and midrange reproduction. And there is also the intellectual elegance of a speaker that is no bigger than it need be.

The top-of-the-line model from America's leading headphone manufacturer, these are bulky, heavy, very business-like in appearance, and very, very good.

The ESP-9 is dual-powered: from the AC line, or from the input signal itself, The power supply is rather large and heavy, and appropriate in appearance to the phones. Amplifier connections are via wires with spade lugs attached, and speaker connections are made to the rear of the power supply. A front-panel switch selects speaker or headphone operation, and terminates the amplifier outputs with 10 ohms in the Phones position.

Construction is typically top-of-the-line Koss: Rugged, nicely finished, and apparently very durable, and the phones are easy to handle. (Many headphones are so loosely pivoted on their headbands that they swing into impossible positions whenever you pick them up.)