Quote Originally Posted by Stranraer View Post
Probably going to embarrass myself here but wouldn't the 360 DAC be the same as the DAC within the 390 ?
No, they are different. The 360S uses 4 PCM1704 multibit DAC chips, whereas the internal DAC of the 390S player uses 2AD1853 delta/sigma bitstream chips.

One review found the only really significant difference was in the bass: the 360 refined and articulate, but the 390S was more lush and free. Or to put it another way, the 360S was more controlled, the 390S more musical.

However the 360S is the same size as a 390S, and used samples go for upwards of £3,000. Ideally I'm looking for a compact DAC but maybe I'll put it all on hold for a while.