Launched about the same time as the much hyped MARANTZ cd-65 it is a Philips-based, made in BELGIUM product. It sports 16 x 4 oversampling and comes with a dig out. I bought this unit in the mid-eighties. It is actually the second one, since the first failed in just 3 days. (The laser). Its built in a "clock-radio" case not really signalling any high level of quality. The fascia looks like solid aluminum but is made of plastics. Furthermore the lid and sides are made of rather low-q plastic as well. Making the unit extremely noisy. You can clearly here the start-up of the cd. I´ve read somewhere that the only difference from its sibling, the Philips CD 106 is the Ms larger case and somewhat better trafo inside. Otherwise they should be identical. However, the Marantz alos comes with a "Marantz"-link supposedly a system for connecting Marantz units to each other. I once chose the unit in the competition with Denon and Sony. Nobody came near the Marantz drive and frenzy. The lack of real resolution was to obvious after a couple of years and the M cannot really display any life-like sonic depth. I hooked up the M up with the "Dac-in -the box" (18 bit) when it was launched and have kept this combination until today, sometimes swapping the DAC to an Xindak Dac-5 (24 bit/196 kHz). These Marantz combos can compete with what is available today. I have noted some kind of hype around the old DACs in these players. Take it from me, you gain absolutely nothing from focussing on them.
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