"Professional" reviewers never deign to tell readers how the product works. But that's why you have me. So without delay, let us get our hands on the Simaudio Neo 260D.

As we saw last time, the main power switch is on the rear. On the front panel is the Standby switch. As set from the factory, the Neo 260D, after 20 minutes of inactivity, will go into standby mode. To defeat this, hold down on the "Program" button for a few seconds, until "0 EuP" appears in the display.

If you have the version with the $1000 optional DAC section, pressing the "Input" button will scroll through the 4 digital inputs, plus the CD drive.

Notice that the drawer says "Moon," not "Neo." With today's touchscreens, the Neo 260D's multi-segment display seems crude, an anachronism from the 1970s. However, it is thankfully large enough, that most people will be able to read it from across the room. This display cannot be dimmed; it is either fully on, or (if you press the "Display" button) fully off. Of critical importance, the Neo 260D does indeed have all four time modes: (1) elapsed track time; (2) remaining track time; (3) elapsed disc time; and (4) remaining disc time. But do note that, for the remaining time modes, there is no minus sign. If you are using a digital input, the display will show the input, plus the frequency which is locked.

On the right-hand side are the controls to operate the CD transport. The Neo 260D does not play DVD-A or SACD. By holding down on a Track Advance button, you engage the fast search, which, thankfully, is fast enough.

When I met ACS in the late-80s, way back in high school, her ripe rear end stood out. A few years later, when we were in college, ACS visited me at UC Santa Cruz, on Valentine's Day 1992. Versus her pressure cooker UC Berkeley, the laid-back and sparsely-populated UCSC made ACS relax. I'd seen her before in shorts, capris, skirts, tights, and jeans. Because she was fully clothed, her big butt was usually a vast expanse of fabric, only interrupted by pockets. Upon setting foot on the UCSC campus, ACS was at ease. So when she got to my apartment, she took off her clothes, went around naked.

In sports, I had hit and pummeled ACS' ass before. In turn, she used her big butt to box me out, hip check me, and sit on me. When all of us played football, and ACS and I were on the same team, she liked to be center, while I was QB. From taking the snap from her, I had touched her (clothed) butt before. But V-Day '92 was the first time I got to see ACS' fully naked moon. Turns out, her rear was full of details.

In the summer of 1992, a whole bunch of our friends went to San Francisco's Rossi Playground, to play softball. As our side was leaving the field, to go up to bat, ACS for whatever reason singled me out. She was wearing blue jeans shorts. She turned her back to me, stuck out her butt, and asked if I could see any (menstrual) blood.

I kept staring at her big rump, up by the pockets scarcely covering her butt cheeks. I didn't see any blood up there. I did not know I was supposed to crouch or look lower, not at her butt cheeks and butt crack, but under her crotch. That must have been a peculiar sight, me looking as though I were sniffing ACS' crotch. But no, for the record, none of her blood soaked through to her jeans shorts.

I know you'd like a closer look at ACS' rear, but instead, let us pay closer attention to the Simaudio Neo 260D's rear.

The base price is $2000. For an additional $1000, you can get the Neo 260D with four digital inputs, thus making this a CD player & DAC. The optional DAC section starts off with two S/PDIF coaxial inputs, on RCA jacks. Next up is a Tos-link input. Finally, there's a USB input with galvanic isolation.

For that USB input, Apple computers do not require a driver. But if you have a Windows-based computer, you will need to go to Simaudio's website, and download the "Moon USB HD driver."

The Neo 260D sports two digital outputs. While it does not have an AES/EBU digital input, it interestingly has a balanced digital output. And it also has an S/PDIF output on RCA jack.

And now we finish off the rear (get your mind out of the gutter), by recognizing the 15A IEC input. Yes, that means you can play around with after-market powercords. More on those later.

In the mid-90s, I had the Theta Data Basic CD transport and DS Pro Prime IIA DAC. They had identical widths, so when they were stacked one on top of the other, they presented a unified front. ACS, who used to work at Victoria's Secret, complained that, every time she put on weight, none of it went to her boobs. She would cup her breasts, squeeze them together, and lament, "Damn, I wish I were stacked."

The Simaudio Neo 260D measures 16.9" wide x 3.4" high x 13.1" deep. In comparison, the Evolution series models measure 18.75" wide. So if you place a Neo series product on top of the larger Evolution model, they do no match. Nevertheless, ACS shrugged, "Even in matching sets, bras and panties are not the same size, don't cover the same amount of skin. Why do audio [components] all have to be the same size?"

Back in the mid-90s, ACS observed that, in general, no two audio components, even if from the same brand, had identical dimensions. Since audiophiles tended to mix and match brands, chances were, components had different dimensions. ACS was fine with that. The way she put it was: "If you took two lovers, would they have identical body shapes and sizes? Even if they were [identical] twins, no." She then pointed out that, when having sex, those different-sized lovers had no problem stacking. So as long as you find a flat surface on top of the Evolution model, why not stack the Neo 260D on top?

In November 1995, I bought the Classe' CA-100 power amp, which was taller than the average hi-fi component. ACS reached behind the rack and CA-100, and helped me hook up and swap cables. Perhaps because the front panel was in Soft Shadow silver, ACS referred to the CA-100's bright and glowing front as a "full moon." Correspondingly, she referred to the CA-100's black-colored rear as the "dark side of the moon."

Regardless of front panel color(s), the Neo 260D's rear is black. Note that, if you look at all six sides, nowhere will you find the word, "Neo."

Okay, let's take a closer look at the rear. Starting from your left, you'll find the analog outputs. Note the spacing. There should be enough room for thick interconnects, or those with locking-barrel RCAs.

The Neo 260D does not appear to be truly dual-differential. Perhaps because of this, the output voltage from both RCA and XLR is 2V. I do have other sources, which have an XLR output of 4V. Versus these, the Neo 260D is indeed about 6dB lower. Yes, that buys you an important 6dB of volume control play on your preamp. Hooray!

Also note that the balanced XLR is configured with pin-2 positive, which is what most domestic audio products use. Hooray! By using test CDs, I've determined that the Neo 260D is indeed polarity correct. Hooray!

Using identical interconnects to test RCA versus XLR, I find very little sonic difference between the two. The RCA output might have slightly better PRAT. The XLR output might sound slightly more open and relaxed. If you do not have a preamp with XLR input, no sweat. By using the Neo 260D's RCA analog outputs, you're not losing anything. Hooray!

In early 1994, I purchased an API Power Wedge 116, which rested on the floor, right next to an AC outlet. I realized that, with the API 116 in this position, only a short powercord was needed. At the time, both API and Kimber happily made their PL-313 and PowerKord, respectively, in 1-foot lengths.

Uh oh. As the API 116 took up residence at my house, ACS and her friends would frequent San Francisco's "adult entertainment" stores. ACS and her girlfriends liked to check out dildos. But I still recall the expression on one girl's face, as she discovered a double-sided dildo. ACS enthusiastically stepped in, and said that the double-sided dildo was "for two girls."

Sigh, whenever I got 1-foot long powercords with bulbous AC plugs, ACS likened them to double-sided dildos.

Regarding the Pranawire Satori, here are some important factors. Yes, Pranawire can make the Satori in short lengths. This particular sample is 8.5" long. However, with the now standard Oyaide M1/F1 plugs [original production runs of the Satori utilized the Acrolink CF plugs], this Satori measures 15" long, tip-to-tip. As these are custom orders, I do not know if Pranawire will charge the same as a full 1-meter length, which is currently $2950.

Like all powercords, the Satori needs to be properly burned-in. Very few cable burn-in devices treat powercords. But the audiodharma Cable Cooker does. Throughout the years, I've had at least a dozen Satoris. Through trial and error, I have learned that a Satori should see 4-6 days on the Cable Cooker.

In November 1996, ACS and I received the floorstanding Thiel CS.5. When hooking up the CS.5, ACS and I would hold up the Kimber 8TC. When the 8TC was plopped onto the floor, the sound became closed-in, rolled-off, and congested. Thus, we learned that cables needed to be off of the floor. When I bought some ceramic "cable towers," ACS called them "dick lifts." But she also said they looked like "upturned breasts." She would also say that certain cables strung across cable towers looked like a "shirt pulled down too low" across a woman's boobs, or "nipple piercings."

Bottom line, if you want to preserve the Satori's high-frequency prowess and midrange openness, you must get it off of the ground.

"F---ing Lummy," complained one of my readers, "You didn't show the unit!"

Hmmm, in the 90s, my friend ACS likened "unit" to "penis." She, too, would be mad, if a boyfriend did not show his unit.

The Simaudio Neo 260D is available in three color choices. You can get it in an ugly all-black. You can get it in the handsome all-silver (above). The photo might not reveal that the finish of the side cheeks (please don't say, "Butt cheeks") is not the same as that of the central faceplate. Or, you can get the Neo 260D in "two-tone," which has silver cheeks bookending a black faceplate. My old friend TLS liked black and silver lingerie. No, she was not a Raiders fan. But that is partially why she liked my Mark Levinson stereo components. If you like Mark Levinson's look, you might like the Simaudio Neo 260D in "two-tone." Alas, ACS once linked (probably after going to a nude beach) "two-tone" with "bikini tan lines."

ACS liked to take her top off. Hell, she also liked to take her bottom off, and go cuntmando. The Neo 260D's top plate is held on by 6 Phillips head screws. We shall go over the Neo 260D's innards at a later date. But do note that there are no ventilation slots. That means that (a) the unit does not generate any heat, and (b) dust cannot get into the unit. Hooray!

In the mid-90s, whenever I flipped an audio component onto its back, to see its underside, ACS mentally pictured a lover flipping onto his or her back.

This looks like the same footer as used on Simaudio's older and long-discontinued CD3.3X. If you don't like it, there are plenty of flat spaces on the Neo 260D's bottom [yeah, yeah, ACS used to poke fun at my flat bottom], for you to use after-market footers. I've placed the Neo 260D on acrylic, painted MDF, and glass shelves. The stock feet have enough grip, so that when I press buttons on the front panel, the unit stays in place, does not slide off. ACS and her housemates used to have a small bowl of condoms next to the futon sofa. I heard one of the housemates complain that condoms did not stay in place, and could even slip off.

Since ACS used to work at Victoria's Secret, she frequently brought home lingerie, which she'd model for me. She would turn sideways, and complain that her rump stuck out more than her breasts. In those mid-90s days, rail-thin models ("heroin chic") were popular. But ACS was dumpling-shaped. So when she lifted her arms, she had enough flesh, that you couldn't see her ribs.

Ah, but whenever ACS saw corrugated ridges, she likened them to ribbed condoms. With the Simaudio Neo 260D, the important thing about its ribbed side panels is that dust can accumulate in those ridges. Keep 'em clean, folks.

In March 1987, my dad put down $300 towards a CD player, perhaps the model CDP-310. I decided to throw in some of my own money, so that we could get the more expensive and upscale CDP-520ESII, which happened to be on sale ($450, down from $529). And that was my very first CD player. As an audio format, the Compact Disc was just so superior to cassette, 8 track, and vinyl. 28 years later, the CD is not only still superior, I'm still thoroughly enjoying it.

I have lived with four different models of Simaudio CD players: the Equinox, CD3.3X, Supernova, and Andromeda. Since I had the polarity-inverting Equinox before I got on Xanga, it is the only one I have not blogged about. Now look what has arrived.

It is the Simaudio Neo 260D. As of this writing, the Neo series is Simaudio's bread-and-butter. They have the half-sized, entry-level regular Moon series. Simaudio's Evolution is their expensive, all-out, top-of-the-line series [in these pages, I've reviewed the Supernova, Andromeda, P-8, W-7, I-7, and 600i Evolution products].

Perhaps because the Neo 260D weighs 16 pounds (for a high-end audio product, that is relatively lightweight), it only has two Styrofoam end caps.

Here is the paperwork, including the easy-enough-to-read manual. Every time ACS saw or read "reach for the moon," she told me to grab her ass.

The Neo 260D also comes with a powercord, CRM-2 infrared remote, 2 AA batteries, and a "Sim-Link" cable. Terminated with 3.5mm headphone plugs, this Sim-Link cable allows connected Simaudio products to work together.

As a stock unit, the Rotel RCC-1055 CD changer has that "credit card" sound: no image depth, with plasticky instrumental textures. Using powercords and interconnects to improve the RCC-1055's sound is fun, but can be expensive. So let's take a deeper look.

The carousel takes up most of the RCC-1055's inner space. By staggering smaller boards, and using lots of internal wiring, Rotel were able to complete the package.

But ah, on a small apricot-colored circuit board behind the power button is the unit's one and only fuse. The manual does not state what the fuse's value is. But the writing on the little circuit board says to use a 250V slow-blow 20mm 0.500A fuse. With only one fuse to play with, you do not have to go to large expense to experiment.

Like all after-market fuses I've tried, the Hi-Fi Tuning Gold is directional. When you do discern the better-sounding orientation, that Gold takes what the stock RCC-1055 does, lowers grain, gives the images a little bit of roundness, and drains some of the uptight tension and hardness. So if you already like the stock RCC-1055, the Gold (a) won't f--- it up, and (b) helpfully makes the electronics a little quieter.

The Synergistic Research Quantum Red, however, wakes the RCC-1055 from its slumber, and transforms the sound. Images are wider and taller (but not deeper), and the sound now rocks! The RCC-1055 heretofore never had this much pop, punch, control, and momentum. Interestingly, these sonic changes appear via both the analog AND coaxial digital outputs. So if you are using the RCC-1055 as a transport into an outboard DAC, rejoice!

A handful of my audiophile friends has used Synergistic Research's SR20 fuse, which came out in the middle of 2012. These audiophiles describe the SR20 as being "Technicolored." As I have not tried an SR20, I am not at liberty to comment.

Well, now Synergistic Research have come out with an improved model they call "Quantum Red."

The Quantum Red is available in both 20mm ($90) and 32mm 3AG ($100) sizes. It is available in both slow-blow and fast-blow. And perhaps best of all, unlike other competitors, the Quantum Red is available in a wide range of electrical values.

Oh no; the Quantum Red fuse comes nestled in a sponge. I'm going to spare you from ACS' sexual jokes.

Versus the usual stock OEM glass fuses which come with your gear, the Synergistic Research Quantum Red sports better end caps, a ceramic body (which doesn't vibrate like glass), and a higher quality filament wire. And then, Synergistic Research subject the fuse to their 2,000,000-volt "quantum tunneling" treatment, which supposedly improves conductivity. ACS jokes about applying 2,000,000V to improve the conductivity of a certain other organ...

Have you ever tried reading the engraved writing on a fuse's end caps? Well, praise Allah, you're going to appreciate Synergistic Research writing the fuse's value right on the ceramic casing. Furthermore, the material of the sticker is said to dampen vibrations of the ceramic body. Again, I'm going to spare you from ACS' sexual jokes about stickers, vibrations, and body parts.

At my parents' place, my tiny bedroom had no room for loudspeakers. Thus, I had to use headphones. In 1995, my very first headphone amp was the Headroom Supreme. Ever since then, my bedrooms have always had a headphone amp.

When I think back to those glorious mid-90s days, one thing DACs typically did not have was a headphone jack. Well, the NuForce DAC-9 has not one, but two headphone jacks. One is a 1/4", the other a 3.5mm mini-jack. So not only can you use either type of headphone, two users can listen simultaneously.

Sigh, like many outboard dedicated headphone amps, the DAC-9's volume control is too sensitive. The knob itself operates stiffly, and if you nudge it just a little bit, it can go from too soft to too loud [ACS says, "Sounds like a lot of guys I used to know!"]. With most headphones, the sound is a bit loud, even when the volume control is at 9:00. And, if you turn it up just a little bit, your ears will be blasted off.

The sound via the DAC-9's headphone jacks is wicked, fast, clean, and transparent. One thing I don't like is the inconsistent imaging. Some images don't have enough depth, so they come across as cardboard cutouts. Others, especially in the mid-treble, are stretched too wide, with not enough height. It's as though cymbals are shaped like blades. But because the DAC-9's headphone outputs are dead quiet, they are a viable, and in many circumstances, excellent listening option.

When I was in the dorms, a few of the girls, while going to and from the shower, would simply wrap a towel around their chest. One girl, Sangha, would wrap the towel around her waist, meaning she went around topless. And a couple others merely flung and draped the towel over a shoulder.

The Mark Levinson No. 37 CD transport has a wraparound top cover. It actually extends to the underside of the unit. You have to flip the No. 37 upside-down, so that it lies on its back. Then remove four screws, and carefully slide off that top cover.

"Removing the covers" sounds kinky, but in this case, isn't. Viewed from behind (get your mind out of the gutter), the No. 37's innards include the long disc drive, a display board, a power supply, and the digital input/output board.

I really like the No. 37's legible dot matrix display. Some people don't like the red color, but at least the font/letters/numbers are big enough to be read from across the room. And again, if you don't like the red display, you can dim it or turn it off (it will reappear briefly, if you press any of the No. 37's controls).

You just know that the tweakers are going to apply anti-vibration material(s) to the disc drive.

The No. 37 actually has two fuses. But here's what's interesting. The manual states that the No. 37's mains fuses should be small (20mm) slow-blow 0.250A. But my unit actually came with 0.500A fuses.

While doing laundry, my dorm neighbor Andrea once shrugged, and said about bras, "Better that they are too big, rather than too small."

A CD transport is not really susceptible to electrical fires. So in this case, using a fuse with a higher rating than spec is okay. OTOH, if you've taken Electronics 101, you know that using a fuse whose value is too low will blow every time. Let's not talk about college kids, whose values are too low...