2011 Review by Jason

"Represents the pinnacle of high end in the eyes of audiophiles"



  • Nelco N4000-13 SI main circuit board
  • Aux output path: 1 XLR and 1 RCA stereo pairs w/ fixed/variable volume and independent source selection.
  • Independent audio circuits, communication circuits and power supplies for each channel
  • Seven configurable inputs including four single-ended (RCA) inputs and three balanced (XLR) inputs
  • Main outputs: 2 XLR and 2 RCA stereo pairs (identical w/ volume).
  • Ethernet, RS-232, IR and 12V trigger system control ports. Includes system remote control.
  • Separate main and record outputs
  • Complete surround-sound-processor integration

Awards & Accolades

  • 2017

    Editor's Choice Award

    The Absolute Sound

  • 2015

    "Editor’s Choice" Award

    The Absolute Sound

  • 2015

    Mark Levinson No326S and No532H 5 Star Award

    What HiFi

  • 2014

    Preamplifier Editor's Choice

    The Absolute Sound Editor's Choice

  • 2011

    Review & “Perfect 10 Award”


  • 2010

    Review by Jason Kennedy

    Hi-Fi Choice (UK)

  • 2010

    "Editor’s Choice" Award

    Hi-Fi Choice (UK)

  • 2009

    Review by Andrew Robinson


  • 2009

    "Editor’s Choice" Award

    The Absolute Sound

  • 2007

    "Editor’s Choice" Award

    The Absolute Sound

  • 2006

    Review by John Johnson Jr.

    Secrets of HT & HIFI

  • 2006

    Review by John Atkinson


  • 2004

    "Jazz Component" Award

    Swing Journal

  • 2004

    “Golden Sound Grand Prix” Award

    Stereo Sound (Japan)


"With a single-chassis design, the N°326S achieves separation of audio circuit, control circuit, and power supply sections similar to that of the dual-chassis N°32. The internal structure of the N°326S separates these sections, while a steel shield box protects the power supply and other circuits against electrostatic and magnetic interference. Filtered AC power is routed outside audio circuit sections, providing audio circuits with the quiet, shielded environment essential for superior sound.
Like most high-performance audio components, the N°326S relies on clean, noise-free AC power to deliver maximum performance. Unfortunately, most AC power does not meet these standards. Common household appliances such as refrigerators, TVs, and computers often contaminate AC power lines with line noise, spikes, and other irregularities that make it difficult for audio circuits to perform up to their full potential.
To compensate for this, the N°326S offers a series of highly effective noise suppression and isolation techniques that begin filtering AC power for noise as soon as it enters the chassis. Audio and control circuit sections use independent power supplies, each with its own low-noise toroidal transformer. The audio circuit power transformer includes a Faraday shield between the AC power line and low-voltage secondaries for improved isolation."


Unless otherwise specified, these specifications indicate nominal values measured over a 20Hz to 20kHz bandwidth through balanced (XLR) connections.

Frequency Response

10 to 40kHz, ±0.2 dB

Input Impedance



2.92” (74.04mm)


17.75” (450.85mm)


13.58” (344.91mm)


30lb (14kg)

Communication and Control

2 8-pin RJ-45 connectors for Link communication; 1 6-pin modular RJ-11 connector for RS-232 communication; 1 3.5mm mini-jack for trigger output; 1 3.5mm mini-jack for ir input

Analog Audio Inputs

3 balanced (female XLR) stereo inputs; 4 single-ended (Mark Levinson-RCA) stereo inputs

Analog Audio Outputs

1 balanced (male XLR) stereo main output; 1 single-ended (Mark Levinson-RCA) stereo main output; 2 single-ended (Mark Levinson-RCA) stereo record outputs

Total Harmonic Distortion (THD)



-94dBV, 20Hz to 20KHz input terminated


0, 6, 12, or 18dB line-level stage

Output impedance

< 50kΩ

Power Requirements

100, 120, 220, or 230V AC power at 50 or 60Hz (preset)