The 260D is a CD transport from Moon by Simaudio of Boucherville, Quebec, Canada, sold either as a pure transport or with an optional internal 32-bit DAC module that can also be added later. It began as part of the Neo series, where the transport cost USD 2,000 and the DAC added USD 1,000, and the current European price starts at EUR 2,800. A transport-only T version is offered for owners who already have a DAC.
Key specs that matter
With the DAC installed, frequency response is 2 Hz to 100 kHz (+0/-3 dB), THD at 1 kHz and 0 dBFS (A-weighted) is 0.005%, and intermodulation distortion is also 0.005%. Dynamic range is 120 dB, signal to noise ratio is 120 dB at full output, channel separation is 116 dB and intrinsic jitter is 1 picosecond RMS. Analogue output is 2.0 V at 0 dBFS through balanced XLR and single-ended RCA jacks, with a 75 ohm output impedance. The converter handles PCM from 16 to 24 bits at 44.1 to 192 kHz and passes MQA through. The chassis is 42.9 x 8.6 x 33.3 cm, and shipping weight is 7.5 kg.
Engineering and use context
Simaudio uses its own CD drive with a slimline tray, mounted on M-Quattro, a gel-based floating suspension with four points that isolates the mechanism from vibration. The power supply is oversized and has 13 regulation stages, five for the transport and eight for the DAC. Digital outputs on S/PDIF and AES/EBU let the 260D feed an external converter. When the DAC is fitted, the unit also accepts two S/PDIF coaxial inputs, a TosLink optical input plus USB Type B with galvanic isolation, so other digital sources can use its converter. Further rear connections include RS-232, SimLink in and out, an IR output for a separate remote receiver and an IEC mains inlet. A factory-set 20-minute auto standby can be switched off by holding the Program button for two seconds. The box includes a CRM-3 remote, a SimLink cable and a power cord, and the warranty runs ten years on the electronics and three years on the transport.
Pairing
The standard output level matches standard line inputs on integrated amplifiers and preamplifiers, and the XLR pair suits balanced inputs. SimLink allows Moon amplifiers to switch on and off with the player. A computer connected over USB turns the DAC-equipped unit into a converter for file playback.
Alternatives
The Moon Evolution 650D is a larger DAC and CD transport from the same maker, using a Sabre32 Ultra converter and four digital inputs.