Luxman T 117 Tuner, High End - $365 (san leandro)

Don Scott's review in Stereophile called it "one of the best sounding tuners ever," comparable to his reference Sansui TU-9900.
Our contributor Jerry says the T-117 "is as clean as the Denon TU-767 and has sensitivity at least on par with the Yamaha T-85, but its sound is much richer than those two.