background image

The majority of CD's sound best to my ears using both the FIR and RDOT filters. While straight CD without the 
filters was somewhat more open and clean, there was a slight digititis sharpness compared to using the filters. 
On some other systems, or with individuals that prefer transparency, they may think just the opposite. As a 
transport feeding my Lexicon MC-12B pre-pro, compared to the Denon 5900 used in that manner, again the 
sound of CD's and two track DVD-A is far superior, and used in this manner, I can use the room correction 
circuitry of the Lexicon. In most cases, I still prefer the sound of the SA-60 straight through the Lexicon using 
the Esoteric DACs and processing unless I use the Lexicon's Logic 7 circuit to change two track into surround. 
But there's no comparison with multi-track recordings, the Esoteric's sound passed straight through the Lexicon 
being more transparent. 

The bass is the tightest and deepest from any unit that's been here. It rolls into the room, and on multi-track 
SACD and DVD-Audio envelops one and sets my diaphragm vibrating. Hall space and air between instruments 
is present in spades. The midrange is tuneful and clean and high frequencies are crystal clear and give back to 
even 16/44 CD's the normal violin sheen. I was so impressed with it that last Saturday I drove to my local high-
end dealer's home where the SA-60 was placed on an ER Audio wood platform with a couple of Walker Audio 
weights on top to control vibrations. While this was a somewhat unfair comparison, the results were very 
interesting. The CD player, using a tube output stage did sound somewhat more organic, presenting a 
somewhat more enveloping soundstage and more tube-like rolling bass, but the difference was less significant 
than I would have thought considering the price difference and tweaking the other machine had gone through. 
In addition, his player is strictly 16/44 CD, and wouldn't play the 24/88 two track DVD-Audio I had brought, 
doesn't do multi-channel, or play SACD. Another finding was that the SA-60 loved the PAD AC cord he had 
available. In his system, it brought out some of the strengths of the unit that could be heard in my system using 
the Torus and APC S-15 AC units. 

Luckily, I didn't opt for one of their more expensive units as they are certainly out of my reach financially, and if 
they're as good as Robert Harley stated in the cover story for Absolute Sound's April-May edition review of the 
$30,000 P-03 D-03 top of the line unit, I'd be a very unhappy camper. Anybody who's been bitten with the high-
end bug knows that once one's heard better sound, one cannot be satisfied without it. My bank account has 
suffered enough over the past few years. Now I have to decide whether I can go back to my Denon, or sell the 
Denon and use my home theater computer for DVD-Video playback. Ignorance is bliss. Knowledge can be a 
dangerous thing to one's pocketbook. 

While I wish now that I had chosen the DV-60 model with its video circuitry, at the time the thought was that the 
video could in some way detract from the audio signal. TEAC thought of that and allows the video to be 
completely shut down when listening only. I am happy though that I didn't choose one of their higher but more 
expensive units. Robert Harley in the April-May edition of 

The Absolute Sound

, one of our sister publications 

highly praised their P-03 D-03 $30,000 combo as one of the best sound and the best built set in existence. If I 
had heard that one my bank account would probably be even poorer than it is now. As any audiophile will tell 
you, once you hear something better, it will eat your guts out until you get it. 

In summary, Esoteric has come out with a true winner in the SA-60 and it's worth every penny. If you can afford 
the higher priced units go for it. Otherwise you'll not regret purchasing this unit. For those only interested in two-
channel audio, go for the SA-10 at $3500 or the XO-03SE with the VRDS transport for $7600. 

Specifications 

Type: CD/SACD/SACD Multi-channel/DVD Audio Disc Player 
Proprietary disc transport, clamp and drive mechanism 
Multi-channel analog audio outputs 
Digital Outputs: Coaxial, Optical/TosLink, and i.LINK 
Word synchronization function (Word clock input/BNC terminal x1)  
Proprietary audio up-conversion technology 
Updated High-precision 24-bit D/A converter 
Esoteric “X-3” technology; horizontal sled and vertical pick-up assembly  
Dimensions: 17.4” W x 5.9” H x 13.9” D 
Weight: Approximately 37 lbs 
Designed, engineered and manufactured in Japan 
Price: SA-60 $4800 

Company Information 

TEAC America, Inc. Esoteric Division 
7733 Telegraph Road 
Montebello, CA. 90640 

Voice: (323) 726-0303 
Fax: (323) 727-7650 
Wesbite: www.teac.com/esoteric/ 

 

Copyright

©

 1995-2007  

Enjoy the Music.com

®

    May not be copied or reproduced without permission.  All rights reserved. 

Reviews: