Mark Levinson No.35 D/A processor
When a manufacturer sets out to design and build a product, be it in high-end audio or any other field, the final retail price is usually a prime consideration. Parts and assembly are only part of the equation; there also must be enough buyers to amortize the design and development costs. If the product is to be a flagship modelsomething a company hopes will give a lift to its entire lineengineers will sometimes throw caution to the winds, designing a product without thought to its ultimate price, which is only set after the design is complete. When Madrigal Audio Laboratories set out to design their No.30 Reference Digital Processor, they appear to have chosen exactly this approach.