This article first appeared in The Sound Advocate, with whom PMA has a content trading program.

(The Atoll IN300 reviewed here is a Pre-Evolution model with the same sound quality and most if not all of the current features included. Any additional features of the Evolution Series are mentioned in the review below.)

There has been a shift in high-end audio; in fact, I have seen several shifts in recent years. I believe this is due to two main reasons. One – the price of high-end audio gear has gone through the roof, and this price shock is sending many down to the headphone store where they can get the same fidelity for a fraction of the price of two-channel audio gear. Two – The difference in performance between components like integrated amplifiers and separate components is much less an issue than it used to be.

Many of the integrated amplifiers designed today can compete with the performance of separates, and any differences are usually small enough that some people choose to save money and go integrated. Also, with integrated amplifiers, there is less cable fuss to worry about, which is another considerable cost savings in high-end audio. I have heard many integrated amplifiers that perform well enough to be end-game level for many people in the hobby.

With that in mind, people choose integrated components that maximize performance for their footprint. If I were not a high-end audio reviewer, I would (most likely) run an integrated amplifier as my main amplifier since you can get so much performance in one chassis today.

One of the factors that has brought integrated amplifiers up to reference-level performance is isolation. Most quality integrated amplifiers have separate sections for each circuit in the chassis. This means that the power supply, input section, output section, and any analog or digital boards like DACs or phono preamps are in their separate compartment within the amplifier chassis and act to isolate the circuits electrically.

Atoll Electronique was founded in the summer of 1997 by Stéphane and Emmanuel Dubreuil. At the time, they observed (much like today) that high-end audio companies focused way too much on high-priced components without offering products the everyday music lover could afford. Here, they started designing and building high-end audio components that were well-built and had high audio performance for the price.

As a student of all things audio, I knew about Atoll, but until Axpona 2024, I had never really spent time with their products. Atoll is very well known and popular in France but not as well known in other parts of the world. Emilios Mandalios of Audio Excellent LLC was gracious enough to show me the brand and the great Atohm speakers I reviewed for The Sound Advocate. Having been impressed with what I heard, I arranged for Emilios to send me the Atoll INT300 amplifier and Atohm GT3 HD speakers for review. I like that Atoll is trying to gain popularity in other markets. As more high-quality options are available, it will give people more choices and keep prices in check due to the competition.

Atoll is a company that makes many audio products, including CD players, pre- and power amplifiers, DACs, home theater amplifiers, and integrated amplifiers. Their SDA series is set up to be a streamer, DAC, and Integrated amplifier in one chassis. Then there is the IN SERIES line of more traditional integrated amplifiers that offer the basic controls and inputs that most integrated amplifiers have but with a twist.

A card slot on an IN amplifier allows you to add functionality to the amplifier, which can be useful if you have, say, a streamer. Plus, compared to amplifiers in Atoll’s SDA line, the IN series employs a slightly larger transformer and more capacitance, making it just slightly more capable than the SDA amplifiers. All of these amplifiers are class A/B designs.

There are several available cards that you can choose from, but choose carefully as only one card slot is available on the IN300:

• P50 MM-only Phono Board: Basic moving magnet phono card. It will allow you to get a built-in phono stage on a budget.
• P100 MM/MC Phono Board: Upgraded phono card with full adjustability and class-A operation to get the most out of your favorite cartridge. Choose this if you want a great phono stage and aren’t interested in outboard phono stages.
• DA100 DAC Card: This card uses an AKM 4490 DAC chip with two coax and two optical inputs that can handle 24-bit/192kHz streams.
• DA200 DAC Card: An AKM 4490 DAC chip with two coax and two optical inputs, a Bluetooth receiver, and one asynchronous XMOS-controlled USB input. It supports DSD 64,128, and 256, as well as all PCM up to 384kHz. Choose this card for the added USB and Bluetooth inputs, allowing for higher-resolution files.

Setting up the Atoll IN300 was easy. The back panel is very well laid out, and the binding posts are of good quality. They made a good connection with my reference Iconoclast cables. All of the RCA and XLF connections are well-marked. I was quickly able to connect my Iconoclast XLR cables from my DAC to the XLR input and my analog rig to the auxiliary input. To use the internal DAC, the connections are simple and straightforward. The unit I got came with the DA200 module, which is the better DAC option for users who require USB and want DSD capability. Overall, the IN300 was a joy to set up and configure into my system.

Keeping with the clean and elegant appearance, the front panel can be ordered in a black or natural aluminum finish with a sleek and cool-looking perforated metal enclosure. The front panel screen is simple and shows input and volume levels. Atoll seems to understand that a front-panel display should be kept basic since only people with superhuman vision can see details on a front-panel display from their seating position, where most people listen to their music using the remote to change settings or volume.

Looking at the remote control, the Atoll remote is a fully functional remote with controls for the IN300 and provisions to control other Atoll components, such as CD players, tuners, etc. But what makes the IN300 special over the other integrated offerings on the market?

What’s under the hood matters. The IN300 starts with two 440 VA power transformers configured in a dual mono design. That means that each amplifier channel has its own power supply. This helps separate the channels from each other, resulting in lower crosstalk between them. There is also a tiny separate 10 VA transformer for the digital card to keep things isolated.

The logic circuits and display run off of a very low 5 volts so that there is less voltage draw and less electrical interference with the main power. The stiffening capacitors are explicitly made for Atoll and are of low ESR design. This also ensures low electrical interference. Very little feedback is used in the output stages of the IN300 to maintain dynamics and allow for a more musical and natural sonic delivery.

The input stages use MKP Mundorf shielded capacitors, and the mains use Absolue Creations cable for better signal integrity. The IN300 also uses a triple push-pull amplifier stage versus a dual push-pull one, which offers the advantages of significantly reduced harmonic distortion, improved efficiency, increased power output, and better thermal management. These goodies can take an ordinary good amplifier to an extraordinary one. I like seeing when companies use better than “off the shelf” parts to build their equipment because, just like speaker crossovers, parts matter, and anyone who says they don’t just hasn’t heard it for themselves or hasn’t studied how different quality parts can affect the sound quality.

Once I got the Atoll IN300 into my system, I could start my evaluation. At the same time, I was also reviewing the Atohm GT3 HD floorstanding speaker, so, mixed in with my fully Modified Spatial Audio speakers, the Atohms played a part in this review.

On first listen, one thing became abundantly clear: the Atoll IN300 and the Atohm GT3 HD sound like they were made for each other! If anyone I know showed interest in the Atohm GT3, I would suggest the IN300 as a great match. I now truly understand why Atoll and Atohm are exhibited together at the audio shows. They seem to share a vision with their sound — clean, clear, and musical, with a warm yet detailed midrange that allows all program sources to sing!

Listening to the song “What Good Am I” from Tom Jones’ 2010 release “Praise and Blame” allowed me to hear the connection between the Atoll amplifier and Atohm Speakers. The backing drum beat sounded huge in the room, as it should, but with detail and realism, and Tom’s voice had a hauntingly realistic presentation. The soundstage was deep and layered. This is impressive, as many amplifiers under the 10K class shortchange layering, or at least it’s hidden behind the cheaper parts being used internally. So, for music lovers wanting all of the greatness in their music, he Atoll IN300 delivers.

After enjoying this track on the Atohm’s, I decided to bring my highly modified Spatial Audio M3 Turbo S speakers into the mix to see how the Atoll could power them. My Spatial Audio speakers are very far from their factory specifications so there’s nothing on the market to compare them to directly. But, after my mods, I have turned them into speakers that deliver as close to reference level sound that I have heard in my room.

The amount of detail the Spatial Audio’s new SB Audience compression drivers can produce can sometimes be staggering. And forget trying to prepare yourself for the speakers’ dynamic force! The Atoll IN300 had more than enough power and finesse for my special Spacial (yeah, it sounds corny), and that power brought effortless dynamics.

Like with my reference Hegel p20/Pass Labs X150.5 combo, the IN300’s current reserves are way more than the Spatials need. At no time in my listening did the Atoll even start to get a workout. This is not surprising considering the speaker’s 95dB efficiency, but even the slightly lower 92dB of the Atohm GT3 didn’t bother the IN300 one bit. With 150Wpc at 8 ohms and 260 at 4 ohms, the IN300 comes loaded for action. With almost any speaker that I can think of, the IN300 should power it without issue for years to come. (And if it is truly not enough, there is always the IN400!). While the Atoll didn’t quite wield the same magic with my reference speakers as it did with the Atohms, it still delivered the goods!

The Atoll IN300 paired well with my reference speakers but revealed the IN300 as being a tad warmer-sounding than my reference combo. This is not bad as it yielded a very enjoyable and non-fatiguing listen. The detail is there but is presented in a more subdued way than with my reference combo.

The bass was tight and controlled, though not as controlled as that of the Orchard Audio Starkrimson Ultra DMC 2.0 stereo amp I reviewed. But for a conventional class A/B amplifier, it was good. The midrange had good body and tone and a clean and warm nature. Treble was where I heard the most significant differences between my reference gear and the Atoll, whose treble had detail but seemed further back into the mix than with my reference.

This was obvious when I listened to All Them Witches’ great song “Harvest Feast.” The cymbals were there, just pushed back a little on the stage. This did not take anything away from the realism of the track or, for that matter, my enjoyment of it, but it is something to consider when it comes to matching the INT300 to speakers. If you have speakers that lean overly warm, I recommend trying the IN300 with them before buying, if possible, to ensure a good match. This track is supposed to be dynamic, in your face, and put you right there in the studio. It was all there through the combination of my reference PS Audio Airlens network streamer, Denafrips Venus II DAC, and the Atoll INT300 driving my reference speakers.

The soundstage was full and detailed, allowing the guitar to sit in its place and play while the dynamic drums shook the room, while the vocals had drive and great tone! I was able to forget about prices, specs, amplifier class, or any of the other bullshit we worry about and just jam out to the great tune. Hopefully, that is what most of us are after in the first place.

As far as comparing the IN300 to my beloved Pass Labs X150.5 and Hegel P20 preamp on these tracks, you have to remember that my Pass Labs X150.5 sold in 2004 for what the INT300 currently costs. That means that with our crazy inflation, my Pass Labs amplifier would cost almost twice as much as the IN300! And that is before adding the cost of the P20 preamp. With that in mind, my reference combo had the INT300 beat in overall dynamics and realism. But the INT300 held its own, only being beaten by small percentages.

The IN300 allowed me to hear the layering and soundstage depth in the track. The soundstage might not have been quite as wide as with my reference, but it was close, and the stage depth was also very close. The main area where my reference showed it’s in a different class than the IN300 was in instrumental realism. With my reference, I could almost feel the guitar being played before me. It can be alarming the first time you hear this level of realism and refinement. Still, the Atoll IN300 does as good or better job in this aspect than any solid state amplifier I have heard in its price class. And that says something considering how stiff the competition is in this price class. To keep things fair, I used my reference PS Audio Airlens and Denafrips Venus II for these tests.

I also thoroughly tested the IN300’s internal DA200 DAC module and can confirm it is an excellent option for folks not interested in adding an external device. Just hook up your streamer or source and let it rip! The DA200 works great and sounds good. No, it doesn’t have the refinement or the robust low-end of my Venus II, nor does it match its soundstaging and imaging capabilities.

I would compare the internal DA200 to many chip-based DACs floating around in the $200 to $500 mark. The sound is clean, clear, and engaging but can sound slightly digital and etched compared to my reference. I would suggest to new owners of the IN300 to skip purchasing any external DAC up to and around the $500 point and stick with the internal DAC.

However, if you want to hear what the amplifier section of the INT300 can do, connect a dedicated high-end external DAC to it, and listen. You may be surprised. The INT300 provides excellent scalability and will show just how good it can sound connected to a higher-end DAC, better cables, and better speakers.

Conclusion:

I enjoyed my time with the Atoll IN300. It is a well-designed and built amplifier with many of the features that today’s enthusiasts want. You can equip it with a phono stage or DAC card. Setting it up and using it was a breeze, and with its abundance of power, it can drive most speakers.

The internal DAC isn’t going to change the world, but it sounds good enough for a lot of people who are more interested in clean and compact looks. If you want better digital, you can always spring for an outboard DAC. The IN300 also offers good phono stage options. While I’m not in a position to say the Atoll IN300 is the best-sounding integrated amp out there at its price, I can say this: for what it delivers for the money and how well it fared against its higher-priced counterparts in my system, I recommend to anyone looking for an integrated amp in the Atoll IN300’s price range to give this amp a serious listen. Highly recommended!

Price: CA$ 5499 / US$ 4,500

Atoll Electronics | Audio Excellent, distributors of Atoll Electronics Atohm and Sinfoni Audio

Review System
Speakers: Highly Modified Spatial Audio M3 Turbo S open baffle With custom Horns/ REL T9x subwoofer
Digital: Denafrips Venus II, / PS Audio Airlens Network Streamer
Analog: Pro Ject X2 B Turntable, Darlington labs MP-7, and SU-7 phono preamp, Audio Technica AT33 PTG/ii cartridge
Amplification: Hegel P20 preamp. Pass Labs X150.5 power amp. Conditioner: PS Audio Quintet.
Headphone Gear: IFI HIP DAC, rotating headphone
Cables: Iconoclast Series 2 SPTPC speaker cables, IconoclastGeneration 2 ETPC XLR cables and Gotham 4/1 RCA interconnects, Iconoclast BAV REL subwoofer cable

TECHNICAL DATA

Power in Wrms/channel/8Ω (230v): 150 W
Power in Wrms/channel/4Ω (230v): 260 W
Power supply: 2×440 VA + 10 VA
Total of capacitors: 86 150 µF
Number of inputs: 5+1 BY-PASS
Consumption with switch off: 0 W
Consumption in standby (low consumption): <0.5 W
Consumption in preheating mode: 27 W
Consumption in operation: 29 W – 700 W
Input impedance: 220 kΩ
Maximum input level: 3.5 Vrms
Sensitivity: 450 mV
Signal/noise ratio: 100 dB
Distortion at 1 kHz: 0.05% / (10 W)
Bandwidth: 5 Hz – 100 kHz
Rise time: 2.0 µs
Dimensions: 440×365×103 mm
Weight: 16 Kg

Republished by permission. For more articles like this, visit The Sound Advocate.