The C-37 is designed to match the Accuphase 40th anniversary models C-3800 and C-2820, the C-37 is a no-compromise standalone phono equalizer amplifier incorporating latest circuit design and utilizing materials and parts with optimal sonic qualities, making it capable of exploring the possibilities of the analog disc to the fullest. The phono amplifier must accurately handle the minute signal while keeping distortion and noise to an absolute minimum. In the C-37, these goals are achieved by employing completely separate MC head amplifier and equalizer sections, and keeping the left and right channels also separate. This enables the C-37 to fully bring out the characteristics and sonic qualities of any phono cartridge, allowing the listener to explore the legendary musical depth of analog discs. In terms of physical appearance, the gold-colored panel face and side panels of real wood with natural grain finish exude an aura of refined elegance, making the C-37 a perfect match for the C-3800 as well as other models such as the C-2820 or C-2420.