I don’t use the term STATE OF THE ART much. There are many companies that are trying to shoot the moon as they hunt for elephants. With them in the mix, companies that make great gear that people can actually afford… might not qualify for the elitist term SOTA.

Atoll appeals to audiophiles who want to get a dollar’s worth of performance for a dollar spent. Line wide, there are no better integrated amp values than Atoll. You get big bang for your buck with every Atoll regardless of price point. That holds true for IN400, their top integrated amp.

As we consider the important category of integrated amps, Atoll’s IN400 competes with anything our there and runs $7320 with built in DAC. $7k in line stage config.

Is IN400 as good as price no object products like Solution and CH from Switzerland that run $50k? Or Gryphon from Denmark at $37k?

Well, I’m not saying IN400 is BETTER than the UBER, price no object competitors. But let’s take a close look at the differences. I think you’ll be awfully impressed by Atoll when you consider what it is doing- vs what the other guys are doing for the $ they’re asking.

Atoll actually manufactures its own gear, in its own house in France with a 3 year warranty. Atoll is a successful business model and their costs are reasonable. They make thousands of pieces every month.

Gryphon designed its own integrated. But they don’t build it. When you buy a Diablo 333 it is built by a couple of subcontractors in Denmark. I’m not saying they’re not good. I am pointing out, they’re not made in house, with total control, as Atoll is.

To try to “beat” Atoll you have to go to onesies that are basically custom art work. And… I shouldn’t use the term “beat” because the extra price that you pay for such SOTA efforts, garners precious little in terms of perceivable performance. You’re being charged for academics and prestigious marketing more than actual sonic improvement.

What prompts my entry is Stereophile’s (Jan 2025) review of the Gryphon Diablo, 333, which runs $37k with DAC. Gryphon is fine gear made in Denmark. It’s not Chinese. Let’s investigate what you get for your money, Atoll vs Gryphon.

Transformer

IN400 has one 1050VA transformer, and a second 1.6VA transformer for control logic.

Gryphon has a 2200VA transformer.

For $30k more, you get double the transformer with Gryphon.

Atoll designs its own transformers and has them built in Spain. Their design includes an absorbing compound to minimize hum. I would contend that 1050VA plus is so big that it would rarely be sensible to use more. Just what speakers… and at what volume levels (yikes!)- would it pay off to go bigger?

Filter Caps

IN400 uses 96,680uF filter caps.

Gryphon uses 136,00uF.

For $30k more, Gryphon gives you 28% more capacitance. Atoll designs its own caps and has them built in Japan. Their design features lower ESR than can be bought off the shelf. This cap difference is inconsequential.

DAC

IN400 uses Burr Brown DACs. They run the DACs with no negative feedback = minimal processing.

Gryphon uses an ESS Sabre 9039Pro. It’s the same DAC is used in the $299 Bluesound Node Nano and many other devices. Ouch.

Both BB and Sabre are esteemed DAC builders. Atoll takes special care to keep DAC artifacts out of the road. Maybe… Gryphon does too… for $30k more.

Volume Control

IN400 has a rotary volume control with precise tracking. It has remote too, of course. Oh, and you CAN adjust balance if you need to.

Gryphon has much less usable volume operation with its touch screen- no rotary control. Really? You’ll have to use its remote. Yuk. There’s no balance control for those of you who can’t sit dead center.

Output Transistors

IN400 uses 8, Matched MOSFET output transistors per channel. Please note, they’re MATCHED to eschew a grainy sonic hue.

Gryphon uses 10 per channel. There is no comment about MATCHING. For $30k more, maybe they are? Or not.

But we know Atoll DOES match output devices to guaranty smooth sound. We’re pretty much apples to apples here despite a $30k price disparity.

Connections

Atoll uses XLR & RCA connectors in sensible applications. You can add a phono board and run RCA in, no problem. It will shake hands with any table.

Gryphon runs only XLR in for phono. Really? With very rare exception that would require rewiring your table. I understand the academic argument of XLR having a lower noise floor than RCA. But it’s a waste to do it on phono of all things…a source that is NEVER noiseless. It’s simply a pretentious choice.

Weight

IN400 is a muscular 43 pound unit that an adult man should be able to handle alone. It’s happy with a 15 amp circuit. It’s rated at 160×2.

Gryphon weighs 112 pounds and is 18.5” wide and deep. This is definitely a two (willing!) man hoist. Further, it’s a 20 amp design. “Nobody” has a 20 amp outlet. It’s rated 333×2.

Summary

One has to question just how much sense there is to spending $30k MORE to get a physically unmanageable, power sucking piece. Gryphon even tells you it takes about 45 minutes to warm up and play to its potential. Measurements back this up. Stereophile measured .07% THD at turn on and .014% after 45 min. After 45 min the distortion drops five times.

I can assure you IN400 sounds outstanding at turn on. Do you need to wait 45 minutes to actually enjoy it? NO. Will it sound any better in 45 minutes than in the first 5? Ye with talismanic ears are welcome to listen for polka dots & moonbeams.