These are not the same size of amplifier: NAD C 399 has roughly 3x the power of Marantz Model 60n. That is about 4.8dB, so it is a question of room size and how hard your speakers are to drive, not of one being the better amplifier.
| Area | Better | Why |
|---|
| Power | B | NAD C 399 has more power - 180W against 60W into 8 ohms. That is about 4.8dB, so it plays usefully louder before it runs out and has more in hand on peaks. |
| Room size | depends | We rate Marantz Model 60n the better fit for desk or near-field listening, a small room and a mid-size room, and NAD C 399 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 | A | Marantz Model 60n holds up better into a 4-ohm load: its output increases modestly to 80W, where the other barely increases. That matters with demanding speakers far more than the 8-ohm figure does. |
| Noise floor | A | Marantz Model 60n is the quieter design on paper - 113dB against 95dB. Audible mainly with sensitive speakers in a quiet room. |
| Built-in DAC | evenly matched | Both have a DAC on board with much the same capability. |
| Streaming | A | Only Marantz Model 60n has AirPlay 2, Roon and HEOS. |
| Analogue inputs | A | Marantz Model 60n takes more analogue sources - 3 against 2. |
| Room to grow | evenly matched | The same expansion options on both. |
| Amplifier class | depends | Marantz Model 60n is Class A/B and NAD C 399 is Class D. Class A/B runs warm and is the long-established mainstream choice; Class D runs cool and draws almost nothing at idle. Modern examples of both measure well - judge by the rest of the page. |
| Price | A | Marantz Model 60n costs less - $1,600 against $1,999 at list. |
| Watts per dollar | B | NAD C 399 is the cheaper watt - about $11 per watt against $27. A blunt measure, and it says nothing about how either sounds, but it is the honest one for raw output. |
A Marantz Model 60n B NAD C 399
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?
Marantz Model 60n is the easier recommendation: it leads on most of the measured areas and costs less. Take NAD C 399 if one of the "depends" rows above describes your system. If your speakers are a difficult load - 4 ohms nominal, big woofers, or a sensitivity in the low 80s - Marantz Model 60n is the safer partner, because how an amplifier behaves when the impedance drops matters more than its 8-ohm rating. Start with the room. In a large or open-plan room, or with speakers that are hard to drive - low sensitivity, or an impedance that dips - NAD C 399 has the headroom, and headroom is what stops an amplifier hardening up on peaks. At desk distance or in a small room, 60 watts is already more than most people ever use, and the extra 120 watts would be headroom you pay for and never hear - we rate NAD C 399 poorly for near-field use for exactly that reason.
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.