Is a beautiful, brand-new CD player in 2024 a reasonable purchase? Absolutely. Because although streaming has made enormous progress since its inception, it’s good to vary your pleasures, and using different sources (LP, CD, SACD, streaming, etc.) allows you to alternate between complementary sound experiences. So let’s give a warm welcome to this new player, the Kora CD140, with its truly original pedigree.
The CD140 uses exactly the same chassis as the TB140 integrated amplifier, made entirely of aluminum plates coated with a matte anthracite glitter paint. The front panel features an acrylic top plate that incorporates the disc loading door, the matrix display, and a flush-mounted knob that provides access to basic functions. All secondary functions are accessible via the remote control.
On paper, the internal structure of the CD140 is fairly simple: a digital section operating at 32-bit/768 kHz combined with a tube analog output. This stage uses the Square Tube operational amplifier, Kora’s proprietary technology, which we have already discussed in previous articles dedicated to the brand. We will therefore not dwell on the subject.
However, we will focus more specifically on the original processing of the digital section. First, the player’s mechanics extract the information contained on the compact disc. The digital signals arrive at the conversion circuit in four “sequences” according to the I²S specifications.
The first line contains the 1s and 0s that make up the musical message, at a resolution of 32 bits per side. The second line specifies whether this musical message is located on the left or right. The third line stipulates when the DAC must acquire this information. The bits are presented to it, then it is given the “go” signal to decode.

When the DAC has ingested 64 bits (32 on the left and 32 on the right), it starts the conversion and presents the two portions G and D of the output signal. Successive small steps make the signal resemble microscopic stair steps: one small step at each stage of the conversion, originally 44,100 per second, and now 705,600. The fourth line generates a multiple of the input frequency of the signal bits; this frequency is used solely to specify the various movements that the digital part of the DAC must perform.
For everything to work optimally, the different flows must be perfectly synchronized. But according to the manufacturer’s research, when it comes to clock performance, the most important thing is not its operating frequency (quartz is accurate to one millionth of a second), nor its regularity, because quartz is unbeatable in this respect too.
According to Kora, using hyper-precise atomic clocks to drive the DAC does not necessarily guarantee perfect synchronization with the disc playback. There is a risk of what is known as a beat occurring: at a given moment, one of the two will be too far ahead (or behind) to keep the CD signals supplied at the rhythm of the mechanical clock and the DAC circuit control aligned. In this case, information is skipped. To avoid this problem, Kora has developed a small circuit that recreates all the necessary frequencies, but synchronized with the clock of the mechanism. QED!
For the rest, the design is classic. The CD signals are reformatted to be clear, here in 16-bit and 44.1 kHz. They are processed by an AKM circuit that constructs intermediate points, which smooths the output signal. Generating these intermediate points requires a higher conversion speed, which is why the CD140 goes from 44.1 kHz to 705.6 kHz. And since we are dealing with intermediate values, we need to increase the resolution and detail. In our case, this involves upsampling from 16 bits to 32 bits.
These faster (705.6 kHz) and finer (32-bit) signals are presented to the DAC. The latter is quadruple and outputs symmetrical signals, which removes any remaining non-linearity. This is where the Square Tube comes in. It also eliminates small “stair steps” so that only the musical signal is output.

THE SETUP OF THE KORA CD140
This player is undoubtedly a product with character, and you only need to look at it closely to be convinced.
Firstly, it is made of a light alloy chassis, which makes it easy to transport. However, it will be at home on a stable and rigid support. In terms of connectivity, you are not given any choice, except for quality, with two beautiful gold-plated copper RCA sockets, capable of accepting any size of unbalanced modulation cable.
The same goes for the IEC standard power cable. Be careful with the phase, however, as the difference between the two positions is very noticeable. The front panel is reduced to the bare minimum, but the remote control allows you to navigate the device’s extensive menu in depth. A word of advice: never turn it off so that it always remains at the right temperature.
THE SOUND OF THE KORA CD140
Network listening is a bit of a lazy solution. Especially since there have been significant advances in sound quality in recent years. Why complicate your life when all you need is a tablet to access all the music in the world? But just because we’ve changed our habits doesn’t mean we have to deny our heritage. And often, that beautiful CD collection that shouldn’t be gathering dust reminds us that there are other ways to enjoy music in excellent conditions, which fully justify the existence of the Kora CD140 player.

The Toulouse-based manufacturer has strong convictions, and we like that. The CD140 doesn’t beat around the bush and delivers music with astonishing persuasive power. When you haven’t listened to a compact disc in a long time, you are sometimes surprised by the materialized aspect of the sound reproduction. The sound is dense, characterized by an anchoring that makes it palpable and obvious.
The bass lines are fleshy and nervous. There is flesh around the bone and air around the notes. With this unique player, it’s all about substance and airiness. Substance, as you will have understood, because the message is rich enough to give the listening experience a special presence. An artist singing, a musician playing, present themselves to you with all their specificity, with what shapes their intimate personality. And the Kora CD140 is very good at making us feel these differences. Even subtle ones are immediately noticeable.
Then there’s airiness, because the way it draws the soundstage is inimitable. This makes it a fantastic partner for the T&T Nel Extreme Evo: their ability to “disembody” the image is remarkable in every way. Depending on the message, whether intimate or grandiose, the CD140 sticks to the wishes of the person behind the console by injecting the right amount of reverb or distance into your amplifier. Recordings never sound the same.
The CD140 does not smooth out the message. Each time, a new universe opens up to your ears. And then there is that calm, that serene silence that makes the sound atmosphere and the musical experience absolutely unique. The CD player is an interesting medium in this respect, as it is not at all subject to the pollution that Ethernet connections are the main source of.

OUR CONCLUSION
The rapid and hegemonic emergence of network playback has caused us to thoroughly reconsider our relationship with recorded music. And while the term “consumption” may seem inappropriate when referring to a cultural medium, it is nevertheless appropriate to describe streaming, which is now omnipresent and omnipotent.
On the contrary, the compact disc, now 40 years old, is a mature medium that combines several advantages. First of all, people my age know this well (laughs), over the years we have built up beautiful CD collections that it would be a shame to consign to oblivion.
Secondly, CD prices have never been so low, and believe me, there are some great deals to be had. Finally, your CD player will still work even when your streaming device is down. Just like your turntable, for that matter. For all these reasons, considering the purchase of a good CD player is by no means heresy.
In this context, the Kora CD140 comes at just the right time to pique your curiosity and desire! Like its siblings, it is a machine that has been long and thoroughly developed, not by some random assembler, but the result of in-depth and relevant teamwork. It is an original machine that asserts its stance with vigor and talent, and I urge you to listen to it to gauge the amount of information contained in your precious iridescent discs.
Author(s): Laurent Thorin
Technical Sheet: KORA CD140
- Origin: France
- Price: €6,990
- Dimensions: 420 x 116 x 370 mm
- Weight: 7 kg
- Analog outputs: 1 x RCA stereo
- Output level: 2.28 V (at 0 dB)
- Oversampling: 32 bits – 768 kHz
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