That's going to be about a draw. Both companies do analog well. Classe's new pre/pros aren't yet released for a direct comparison. Mcintosh MX135 is a more advanced technically than the Classe SSP300. It has 24/192 dacs vs the 24/96 in the Classe SSP300. Also the analog to digital to converter is 24/192 and the Classe is not. Another consideration is the power supply. The Classe has a digital supply which will make it run cooler but is sometimes a sonic liability. If you look at the specs for the Classe SSP600 you will see that it has a hybrid analog/digtal power supply which is almost an admission that a purely digital power supply as they are implementing it in the SSP300 is not as good. The MX135 is based largely upon the C-45 multi-channel pre-amp that was a runner-up for Stereophile pre/amp of the year.Lastly the MX135 is running that new Motorola Aerius chip which is going at 1.2 billion instructions per second. I think that give it the the most powerful dsp chip of any pre/pro currently on the market. I've heard the Classe Delta two channel pre-amp and it is a solid performer. If the pre/pros deliver anything like it, they will be great performers. Classe keeps pushing the delivery time of it's new SSP's back I don't own either processor but have investigated both.
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