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The list of changes versus the previous Focus recipe improves the mid/woofer (voice coil), tweeter (new magnet, new cone profile, new cloth coating), cabinet (construction) to be important items but in terms of common knowledge seemingly secondary. Most companies would actually bang their drums and revise the nomenclature trademark, come up with new names and marketing propaganda to emphasize the overhaul's novelty factors. Dynaudio goes about this introduction with far less fanfare. Then why do they seem so enthusiastic about it? Why did they change the company logo which arguably is a step of far-reaching consequence? The answer is within reach with the Model 260.

While the amount of changes for the new line is quite substantial, each is only a slight wrinkle or finishing touch of what has been consistent design excellence and ongoing development over many years. But the sum of these changes results in an absolutely new quality. My review loaner proved utterly unique not only vis-à-vis the competition but particularly to Dynaudio’s own offerings.

Would I overreach by saying that I preferred the new 260 to the Confidence C1? That the Special 25 recently authored as Signature Edition did not give me as much enjoyment as the 260? Will it be irresponsible to pronounce with complete calmness and a straight face that to me only the mighty Temptation seems to be clearly and indisputably superior in every respect to these small speakers? Personally the answer to these question is unambiguous. It is a "No!" uttered with complete conviction.

The Focus 260 is an incredibly communicative loudspeaker. What’s more, it seems to have a better tonal balance than most Dynaudios I’ve heard over my entire career regardless of price - except perhaps for the DM 2/6. Today’s speaker is small with a more refined treble and a much superior more extended bass yet it maintains the sensitive tonal balance the DM had. Starting a review with such a grandiose intro is unusual but exactly how I felt. And I had to share my excitement about this discovery upfront. Still, this isn’t a review written under the—short heated—influence. I had opportunity to listen to the Model 160 in Munich and the 260 in the Polish importer’s listening room. Each time core traits repeated themselves to make the new Focus range really the center of gravity for Dynaudio’s new catalogue just as the Danes must have envisioned it.

The sound of the Focus 260 is incredibly coherent. This is the type of coherence I take into account whenever I reference the upper high-end. It leaves no room for criticism. One can of course point at certain mechanics behind creating this sound, identify certain elements which constitute it but as such they cannot be truly extricated from the equation to be analysed separately. The true value of this sound is its completeness. To conform to usual review methodology I will of course point at certain basic traits of the 260 as though one could separate them out successfully.