Smaller of the Accuphase lineups but future oriented : there is no input for LP turntables !
Beginning to be quite common on high-end units, XLR inputs for said CD source and outputs are at hand on the C-202. Accuphase's two-step loudness compensator is also here alongwith a front input.
To cope with the high output level of CD players, the C-202 sports a sort of dedicated pre-attenuator. Since no LP input is available, there isn't much to be matched but maybe a special circuit hides behind that pot...
The vanishingly low output impedance is a key feature : 50 Ohm with the XLR and... 1 Ohm with the RCAs !
Detailed circuit descriptions and specifications at Accuphase's and a mint C-202 at audioscope.net.