With the new integrated amplifier Power III, Accustic Arts offers an integral solution comprising a high-grade digital-to-analogue converter, as well as an optional phono preamplifier. Noble appeal and discreet appearance correspond to the self-image of Accustic Arts. Here great value is attached to sonic performance and craftmanship. There is no place left for frills.

It is rare that a music producing company with its own music label, namely Accustic Arts Audiophile Recordings, emerges alongside the development and handcrafted manufacturing of sophisticated audio components. However, twelve years have passed since the presentation of the first Accustic Arts components in 1997 and the creation of the CD label Accustic Arts Audiophile Recordings, but it will not be continued under the current management, as the company has set its focus exclusively on the development and production of high-quality audio components. The company name Accustic Arts was formed from Accurate Acoustic Arts, as explained on the website of the company located in the city of Lauffen in the Federal State of Baden-Wurttemberg, Germany. Last year the current head of the company Hans-Joachim Voss and his team celebrated the company’s 25th anniversary. Or, more explicitly: For 25 years now customers can buy Accustic Arts components worldwide. However, five years before that, the original team and external audio specialists had already developed ideas, tested them in terms of measurement and musical performance, and took their decision on the synthesis of audiophile standards and the typical design of the brand. In 2016, Hans-Joachim Voss took over the management. A short time later, Sebastian Ruhland joined the company, who is now responsible for technical innovation and hardware development. The complete model portfolio, Top series as well as Reference series, have been redeveloped since 2016. Our test object, the Power III is the most powerful integrated amplifier of the Top line. If you look at the many awards Accustic Arts has received for their devices, it is worth noting that this German manufacturer seems to be far more renowned internationally than in their own country. Perhaps this has somewhat to do with the fact that a visual proximity to German-born noble brands such as Burmester makes demarcation more difficult in their home country. Here, a second look would definitely be advisable. Although the hi-fi components from Lauffen are by no means low-priced, the value-for-money ratio surprises in one or the other case again and again. This comprises, in addition to the sonic performance, the excellent workmanship and the valuable appearance of each Accustic Arts device. This of course also applies to the company’s most recent representative, the Power III integrated amplifier, which was launched in the company’s anniversary year. A key feature of its technical architecture is the versatility of its use. In addition to its characteristic as an integrated amplifier load-stable up to two ohms with two times 230 watts at eight ohms, it allows for the optional internal addition of a customizable MC and MM phono stage. The digital-to-analogue converter is part of the standard equipment and offers the nowadays common connectivity of USB 2.0, two S/PDIF RCA and also two optical Toslink inputs, which is especially useful when a galvanic decoupling is required to prevent hum interference as it quite often creeps in with TV receivers.

Immediately after unpacking the amp, you beam with joy because you managed to heave the stately 23 kilos out of the solid packaging to the designated place, but especially because you can now savour the excellent workmanship and the extremely noble design. The massive cover plate with the large-format company logo - in a darkened environment, this is illuminated from the inside by red LEDs through the protective grille - is fixed with shiny stainless-steel Allen screws and must be removed in our case, allowing to set the two DIP switches on the phono board to match the cartridge, namely a Denon DL-103R. The optional phono board retails for 1,800 euros and can also be retrofitted. Without the phono preamplifier, the associated RCA input functions as the third line input. The corresponding, mechanically exemplary executed ground terminal can also be used for grounding components such as the Synergistic Research Ground Block or the Huesman Earth Conductor. In total, the spanking new integrated amplifier offers three pairs of RCA inputs, one of which, as said, is optionally the phono input, two balanced XLR inputs, and five digital inputs. A pair of RCA outputs named Pre/Rec-Out serves as either a preamp output with variable level or a record output with fixed level. This alternative is selected in the menu when setting up the amplifier, but more on this later on. The variable pre-out allows, for example, the parallel operation of any other power amplifier for bi-amping purposes. The high-quality WBT speaker terminals are only available in single pairs per channel, symmetrically arranged on the left and right. Bi-wiring lovers may be displeased at first glance, but this solution testifies true wisdom. Normally, when using two pairs of speaker outputs per channel, there is often a selector switch in the signal path or otherwise a first-order and a second-order terminal, since the wiring is usually done internally in serial fashion. Here, the task of bi-wiring is solved quite simply by using banana plugs for one path and spades for the second path. Thus both sections are treated on an equal basis. It's nice to see that thought has been put into this and not splurged. This can also be noticed by the fact that the small wooden accessory box also contains two power fuses as replacements, in addition to the operating instructions, final inspection certificate, white cloth gloves and the noble metal remote control. A thoughtful gesture, because things can always go wrong. Nowadays, such fuses are hard to come by. The fuse compartment is located next to the power socket. Of course, the supplied spare fuses can also serve as an indication to deal with the topic and try out an audiophile fuse type, for example from AHP or Synergistic-Research. However, I didn't follow up with this during the test process. And, not to be forgotten, the wooden box also contains a power cord. At this point, however, I would strive for improvement. In the test, I will try an Audioquest Hurricane HC in addition to a Mudra power cord.

Viewed from the front, the Accustic Arts Power III remains discreet even when switched on, more discreet than I had expected. Only the number of the selected input and the volume level are shown in the display featuring variable brightness and blue alphanumeric lettering. For digital sources, no indication of format or resolution appears. This is unusual but also advantageous. So really nothing distracts from listening to music. In the course of the test, I'll pay attention to whether I miss the indication of formats at some point, or not. Setting up the integrated amplifier is uncomplicated and alternatively possible via the remote control or on the device itself. The nicely designed remote control - the origins of Accustic Arts lie in the metal manufacturing - has to be set up via the button labeled Select so that the amplifier responds to commands. Blue LEDs indicate three options. On my Power III, the third LED was the correct one to get the amp responding. The remote is capable of controlling other Accustic Arts components, too - potentially the gorgeous CD drive named Drive IV. Then the remote control must be switched over to it briefly. A DC control output on the back of the integrated amplifier allows for a remote switching of i.e. a power amplifier or subwoofer. The menu can be set up step by step. There is always a time window of ten seconds before the display changes back to normal mode. On the amp itself, the left chrome-plated knob made of solid brass, whose actual function is the selection of the input, is pressed only briefly. If you press it for a longer time, the device is put into stand-by mode. After a short press, the last menu option selected always reappears. The settings are retained even if the Power III is disconnected from the mains through the physical power switch on the back. This is practical, as usually, after having performed the basic setup as a headphone user, you will merely need that one menu option that turns off the speakers. If you pressed this last, it’s immediately available again after opening the menu. If you never listen through headphones, the front jack output can also be disabled completely. This 6.3 millimeter output is covered by a protective cap made of chromed brass. In detail, the menu options are as follows: Balance, Volume when switching-on the amplifier from stand-by mode, Brightness of the display, Preamplifier output with optionally fixed or variable volume, Volume bypass when integrating the Power III into a cinema surround system, Separate volume level settings for each input with a control range of plus/minus twelve decibels to avoid volume jumps when switching the inputs, Headphones on/off, Speakers on/off and Factory reset to recall the default settings. This reset function, as well as the surround switching option are coupled to a countdown to be able to undo accidental activations. The integration into a surround system is a welcomed feature for cinema fans. This way, you can configure Input Five so that the Power III’s volume control is inactive, as the volume level is then adjusted by the surround processor. The right knob on the front panel is labeled with its main function Volume and is used to change values throughout the menu, for example the brightness intensity of the display.

So, finally we allow ourselves a look inside: Here you can see the use of high-quality components, nothing very exotic, but still elaborately selected. This is an essential technical feature of this integrated amplifier, which also contributes to its price. The high degree of selection of all components in play guarantees channel-equivalent values, which is particularly significant for the balanced signal routing as well. The amp features balanced and unbalanced inputs, and both types are also routed as such. In the complex volume control with highly selected resistors, the asymmetrating of the balanced inputs takes place. Only in this way it is possible to eliminate the interfering signals by bringing the inversely phased portions to congruence and thereby eliminating interferences. At the same time, the target signal increases by six decibels. Right after the volume control section, the signal is routed directly to the parallel-symmetric output stages in double-mono design with a total of twelve selected bipolar transistors of first-class quality, as can be read in the manual. The lavishly dimensioned heat sinks are placed close to the solid aluminum housing. Combined, they ensure that the amplifier heats up only moderately. The power amp sections draw their current from the lushly dimensioned, shielded toroidal 600VA transformer, equipped with high-quality core material, while several secondary windings provide current to the individual sections of the integrated amplifier and D/A converter separately. In the power supply, a whopping 80,000 microfarads of reservoir capacity serve to smooth the current. As the analogue volume control is microprocessor controlled, you won't see any movement of the volume knob on the unit when you operate the remote control. At this point I would like to express a small criticism, but after a short time of getting used to the Power III’s remote control it shouldn't matter anymore: The horizontally aligned labeling of the Volume function on the remote control tempts you to use the buttons left and right of it. However, these buttons are used to switch the inputs up or down. For the volume, the buttons below and above have to be operated though. I am criticizing something almost banal here, because otherwise there’s nothing to be deprecated about this amplifier - except perhaps its price, which will however be justified by the musical quality along the way.

But let’s take a closer look at the volume control: The microprocessor control activates MOSFET relays, which regulate the volume in 99 steps. At this point, the selection effort is again particularly significant in order to obtain equivalent values for both channels at low levels. The optional phono stage operates with a combination of passive and active equalization. The high-frequency spectrum of the RIAA curve is passively treated, while the midrange and bass sections are actively modulated. The result is very low noise. The gain for MC cartridges is 60 decibels, while for the MM counterparts it’s the usual 40 decibels. An additional stage in the phono board circuitry amplifies the MC and also the MM signals to reach the level of today's common line output voltages and to keep level differences on a small scale. Here again the selection of components is enormously important, as well as the circuit board layout itself, which is accompanied by audible improvements as well, as I learned from the developer. Of course, special attention is paid to the PCB layout not only in the phono stage, but in all sections of the Power III, precisely because musicality can really go on a loss here. Precision, selection and clever arrangement are also at the top of the list in the digital-to-analogue converter section. An ESS9026 was chosen as the D/A converter module, which differs from the previous always popular flagship 9038, by having only two outputs. According to the developer, the important aspect here is rather the optimal use of the chip's internal architecture, which always upconverts to 384 kilohertz and 32 bits. The internal conversion from DSD to PCM that is necessary when using digital level control has been switched off here, so the Power III converter handles DSD natively until it is converted to analogue. Analogue filters behind the chip's output remove remaining unwanted RF signal portions.

The sonic comparison of this integrated amplifier will be drawn from memory here. My previous, much more expensive reference combo comprising the Audio-gd preamplifier and the Air Tight ATM-3 tube monos ranges musically on an equal level in many aspects, but cannot keep up with the airiness of the sonic image and the colourful fine detailing of the completely handmade Power III. The marvelous musical enjoyment, once offered by the Cayin CS-805A and the Soundastic Reference, the amp from Lauffen is able to exceed from the musical perspective. It’s above all its sovereignty, which was immediately perceptible at first listening, and not even at high volume. Throughout all disciplines it doesn’t show any weaknesses when experiencing it as an integrated amplifier in conjunction with its digital converter stage. For this purpose, I chose my aged Wadia transport to supply the music from the CD via an S/PDIF connection. The Power III makes music very pleasantly and performs very filigree and homogeneous at the same time, independent of the volume. It is agile in terms of both fine and coarse dynamics and allows for or even gives the music its exciting fascination. Listening to the Power III or, more correctly, its playback of music in this configuration for hours on end is pure pleasure. Above all, it’s the airiness and depth of the spatial imaging that hoists it clearly ahead of my reference gear. At the same time, it doesn't thin out the sonic image, even if the bass range is reproduced enormously precise and slag-free. Thus, cellos and other low-frequent string instruments are rendered in a punchy and physically perceptible way. The music gets flowing and conveys a sense of rhythm.

To be able to evaluate the quality of the converter stage separately, I connect the Wadia transport to my Mutec re-clocker, which provides the newly clocked signal to my Antelope converter via a high-quality digital cable from Habst. I connect its output to the corresponding inputs on the Power III using equivalent balanced XLR cables and unbalanced RCA cables. This way I can assess the quality of the D/A converter and also determine if there are any audible sonic differences between balanced and unbalanced inputs using the chosen 1.5 meter cable length. Regarding the latter, I can sum it up briefly: I can't notice anything here that would be worth describing. To my ears, the inputs are sonically indistinguishable. Very noticeable, however, is the swapping to cables of higher quality, namely to the Siltech Classic Legend 680i. The musical performance rewarded this endeavour with finer resolution and structure. This external D/A converter alternative was quite expensive though. Almost 7000 euros would mark the expense also thanks to the high-quality Habst AES/EBU and Siltech cabling. But that makes no sense at all. The internal DAC sounds considerably better. Much more airiness and sense of space make the performance more appealing. The tonal balance features a less heavy bass end response, which definitely feels more authentic. On the Verve album The In Crowd performed by the Ramsey Lewis Trio, the spatial atmosphere and the musicians' enthusiasm is really palpable. The drum set sounds punchy and the different drum types are easily identifiable thanks to their individual timbres. There isn’t any doubt that listening through the integrated converter is more enjoyable in the end. The fine resolution lets the timbres bloom, thus conveying an exciting as well as easily accessible experience. To me, the compelling synthesis of converter and amplifier seems to be of particular importance, as probably the Power III will primarily attract owners of a digital sound source such as a streamer or a CD player/transport. In addition, there is still the USB input to be evaluated, to which I connect my laptop equipped with Roon via a Habst USB cable. Again, The In Crowd, this time streamed from Qobuz, serves as a comparison and I would now have to try very hard to express any differences. Via USB I can really enjoy high-res files, which I then do with fun for some days. For example, I streamed the Symphonies 1 - 4 from Brahms with Herbert Blomstedt and the Leipzig Gewandhaus Orchestra: simply wonderful! I also immensely enjoyed the recording, albeit only in CD quality, of Robert Schumann's Piano Concerto in A minor and Tchaikovsky's First Piano Concerto with Daniel Barenboim at the piano and the Munich Philharmonic conducted by Sergiu Celibidache. The airiness and musical beauty conveyed by the Power III here is something I have yet to hear with such fine detail on these speakers. As an endurance test, I followed up with Clara Schumann's Piano Concerto in A minor from the album Romance with Isata Kanneh-Mason at the piano. This is beautiful music to my ears, but packed into a very dense recording that most amplifiers fail to resolve. But not the Power III. It succeeds in decoding the recording so transparently that I enjoyed listening to this concerto and also to the following pieces written by Clara Schumann. Possibly it’s the high damping factor, the developers of Accustic Arts amplifiers always pay attention to, which might be also involved in this. As for the missing indication of the PCM resolution on the display, I didn’t miss it at all while streaming through all the Qobuz formats. If you want, you can easily verify these values at Roon. At this point, I have to confess that I mainly used the Audioquest Hurricane HC power cable for the listening tests, because I could already tell during the burn-in phase how much superior it is compared to the inexpensive MudraAkustik and how it elicits the Power III's capabilities even better: Especially in the lower frequency spectrum, more spatial depth and graduation can be experienced, and overall, the timbres are rendered in a more pronounced way. The Audioquest harmonizes perfectly with the Power III on the Mudra mains filter.

Let's now take a "look" at the musical qualities of the optional phono stage. Here, of course, the acoustic properties of the Denon DL 103R have their impact and decisively determine the sonic outcome. By means of the DIP switch I alternately selected 100 ohms and 1000 ohms as terminating impedances. The split-channel switches allow the changeover from MM to MC, as well as the selection of three capacitances for MM. For MC mode, the offered terminating impedances are 10 ohms, 47 ohms, 100 ohms and one kiloohm. I liked the 100 ohms a little better on the Denon, because this way the harmonics seemed a bit more calm, more restrained. What I already noticed on the first album I picked, namely the A-side of Joachim Witt’s album Silberblick featuring the successful titles "Kosmetik" and "Goldener Reiter", was the spatial depth and resolution in the lows, which I hadn’t experienced from the DL 103R before. It's owed to the cartridge that this wasn’t equally transferred to the high frequencies – that the Power III couldn’t be blamed for that, its digital section had already made clear initially. However, listening was fun, even if the desire for a higher-quality cartridge became apparent at the latest after the following album. Gregory Porter performed very authentic in the songs "The Way You Want To Live" or "Real Good Hands", featured on his album Be Good. Here, the Denon's limitations were less noticeable, as the Accustic Arts amp was convincing in regard to naturalness, timbre and three-dimensionality. My Epsilon ribbon speakers are not the most spontaneous representatives of their guild in the lower ranges, so all the more surprising and pleasing was what the phono stage made possible here in terms of dynamics. The phono stage matches well the musical character of the integrated amplifier, so if you want to aim for higher spheres, you'll have to invest considerably more in an external solution.