Overview

The McIntosh MCD85 is a current-production SACD/CD player released in February 2021. It combines traditional disc playback with a USB Audio input supporting up to DSD256 and DXD 384kHz, and uses a quad-balanced 8-channel 32-bit/192kHz DAC topology (four DAC channels per stereo channel) in a compact, retro-styled chassis with die-cast aluminum construction and direct LED backlighting [2][3].

Scientific Validity

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Independent lab tests show audibly transparent performance. Hi-Fi News measured ~0.01% THD across the top 40dB of the dynamic range, A-weighted S/N of 114dB (24-bit LPCM) and 109dB (SACD/DSD64), and a linear-phase steep filter with >115dB stopband rejection for CD. LPCM inputs are truncated below about –104dBFS (visible as a “step” in low-level distortion plots), while SACD retains ±0.2dB resolution down to –120dBFS. Frequency response peaks to +0.3dB/20kHz (CD/48k) and +0.6dB/45kHz (96k), within transparent limits [1]. Manufacturer documentation confirms USB support up to DSD256/DXD384k [2][3].

Technology Level

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The digital front end marries Crystal’s CS8421 sample-rate converter to ESS’s ES9016S DAC, capping LPCM at 192kHz. Hi-Fi News confirms this implementation choice and its behavior, including jitter performance (e.g., 115ps via USB, 30ps with SACD) [1]. The 2× read speed with buffer memory and twin-laser optical pickup are competent, established solutions rather than cutting-edge developments. Overall, the design is solid engineering with conservative choices rather than novel digital processing [1][2][3].

Cost-Performance

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At 4500 USD, the cheapest functionally equivalent path is Denon DCD-1700NE (SACD/CD player with analog out; S/N 119dB, THD 0.001%) for 1,699 USD plus a Topping E30 II USB DAC (USB/coax/optical; measured transparent-class performance) for 149 USD, totaling 1,848 USD [4][5][6][7][8].
Equivalence note (user view): Provides SACD/CD disc playback to analog outputs, adds USB DAC with equal-or-better headline transparency (S/N/THD/SINAD), and matches or exceeds format support (DSD up to DSD512 on the DAC) [4][5][7].
CP calculation: 1,848 USD ÷ 4,500 USD = 0.410… → 0.4 (rounded to 1 decimal).

Reliability & Support

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McIntosh’s service network and parts support are well established. The transport uses a dual-laser pickup and buffered read scheme; the mechanical complexity of the die-cast loader may add service cost versus simpler mechanisms, but overall construction quality is high and the product remains current for support continuity [2][3].

Rationality of Design Philosophy

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The MCD85 pursues measurable transparency without resorting to non-scientific claims. Its quad-balanced DAC topology plausibly aids channel separation and noise rejection, but the engineering emphasis is conservative (no advanced room/DSP features). Aesthetic and build investments are substantial, delivering an object of desire more than a breakthrough in digital processing [1][2][3].

Advice

Buy the MCD85 if you value McIntosh design/build and want a one-box SACD/CD player that measures to transparent levels with a convenient USB input. If your priority is price-to-performance, the Denon DCD-1700NE plus a transparent USB DAC like the Topping E30 II achieves the same user-visible functions and equal-or-better measured transparency for ~41% of the cost, freeing budget for speakers/room treatment where audibility gains are larger [4][5][7].

References

[1] Hi-Fi News, “McIntosh MCD85 CD/SACD Player/USB DAC Lab Report,” accessed 2025-08-28. https://www.hifinews.com/content/mcintosh-mcd85-cdsacd-playerusb-dac-lab-report
[2] McIntosh, “MCD85 2-Channel SACD/CD Player,” accessed 2025-08-28. https://www.mcintoshlabs.com/products/cd-players/MCD85
[3] McIntosh, “MCD85 Brochure (35110700),” accessed 2025-08-28. https://www.mcintoshlabs.com/-/media/Files/mcintoshlabs/DocumentMaster/us/MCD85-brochure-35110700.pdf
[4] Denon (US), “DCD-1700NE,” accessed 2025-08-28. https://www.denon.com/en-us/product/cd-players/dcd-1700ne/300666.html
[5] Denon, “DCD-1700NE Info Sheet (NA),” accessed 2025-08-28. https://www.denon.com/on/demandware.static/-/Library-Sites-denon_northamerica_shared/default/dwbc0c731d/downloads/Denon_DCD-1700NE_Infosheet_NA.pdf
[6] Hi-Fi News, “Denon DCD/PMA-1700NE Lab Report,” accessed 2025-08-28. https://www.hifinews.com/content/denon-dcdpma-1700ne-sacd-playeramplifier-lab-report
[7] Audio Science Review, “Topping E30 II DAC Review,” accessed 2025-08-28. https://www.audiosciencereview.com/forum/index.php?threads/topping-e30-ii-dac-review.36028/
[8] Apos Audio, “TOPPING E30 II DAC,” accessed 2025-08-28. https://apos.audio/products/topping-e30-ii-dac-digital-to-analog-converter

(2025.8.28)