No single best amplifier here. What decides it is what you have to drive, what you need to plug in, and how much of the system you want in one box.
| Area | Better | Why |
|---|
| Power | B | Mark Levinson No.5805 has more power - 125W against 100W into 8 ohms. That is about 1dB, which is a small step in loudness but real headroom on peaks. |
| Room size | depends | We rate Accuphase E-3000 the better fit for a small room, and Mark Levinson No.5805 for a large room and a very large room. Match the amplifier to the room you actually have, not the one you want. |
| Grip on hard loads | B | Mark Levinson No.5805 holds up better into a 4-ohm load: its output nearly doubles to 250W, where the other increases strongly. That matters with demanding speakers far more than the 8-ohm figure does. |
| Built-in DAC | B | Mark Levinson No.5805 has a DAC on board; the other needs an external one, which is another box, another power lead and another purchase. |
| Phono stage | depends | Mark Levinson No.5805 has a built-in phono stage (MM,MC) and Accuphase E-3000 does not. Decisive if you own a turntable, completely irrelevant if you do not - and an outboard phono stage is easy to add later either way. |
| Room to grow | A | Only Accuphase E-3000 offers a pre-out/main-in loop - which decides whether you can add a subwoofer or a power amplifier later without replacing the box. |
| Price | A | Accuphase E-3000 costs less - $9,500 against $10,500 at list. |
A Accuphase E-3000 B Mark Levinson No.5805
depends neither is better in the abstract - it turns on your room, your system or how you will use them. Only specs published for both amplifiers are judged; anything missing on either side is left out rather than guessed.
Which should you choose?
The usual trade-off: Mark Levinson No.5805 measures better, Accuphase E-3000 costs about 10% less. With most speakers in most rooms that gap is smaller in practice than it looks here. If your speakers are a difficult load - 4 ohms nominal, big woofers, or a sensitivity in the low 80s - Mark Levinson No.5805 is the safer partner, because how an amplifier behaves when the impedance drops matters more than its 8-ohm rating. If you play records, Mark Levinson No.5805 saves you buying a phono stage; if you do not, ignore that row entirely.
What a spec sheet cannot show: how either sounds with your speakers, how the controls feel day to day, and what the app is like to live with - which is where most all-in-one amplifiers are actually won or lost. Power figures are the manufacturers' own and are not measured to a common standard, so treat small differences as noise. If you can hear both, that will tell you more than any row above.