Can someone explain to me why : Accupahse Equipment is that expensive ?

Ford Pinto? You have a really good memory.

Mr. Glupson …….drove one of those to a Daytona Spring Break in the 70's .....from New York !

Garebear: I can’t add to what appear to be good answers to your question of why does Accuphase gear cost so much, but if you are willing to buy vintage gear, you can get good deals if you are patient.

Billshenefelt: I have a C-200, and find them attractive and build quality excellent, if impressively unusual for the time (has board cards that plug into slots like a computer, and a robust chassis). I love the sound and performance, however, they are prone to specific problems, and some parts are no longer available. One of the common problems is corrosion of some of the transistor cans on one or more of the boards; I suspect that was from an adhesive or threadlock they used that became corrosive with age and/or heat. If yours aren’t too badly corroded, and all the parts are present and intact, it certainly is worth having recapped. Friday evening I replaced the power supply and larger filter electrolytics, and put it back in service while I wait for a few more caps for the boards. After some break-in all day Saturday, the sound is even better than it was before (it had original caps, but the previous owner used the preamp regularly, and the caps were high quality so did not leak from the can, but some did drift and had high current leakage).

If current Accuphase gear is engineered and built as well as the vintage units, I can understand how prices are high, though high markup here in the U.S. may make it a poor value.

So here is some boring reality of the audio business  -
Accuphase was a subsidiary of Kenwood for many years. So Kenwood and Accuphase would share several of the same parts and designs. After moving in different marketing directions Accuphase ended up in a partnership with a company called Trio. Trio eventually was taken over by JVC who is now in a partnership with Kenwood. Kenwood always had a stronger US market presence so its unlikely that they would compete against themselves. 

Now known as JVCKenwood, the company is moving out of the consumer market and moving towards telecommunications and aero space. Accuphase is still making equipment but does not benefit from the same partnerships it previously had to source top quality parts. 

Other audio companies that have had issues with Hedges and Big company shake ups are, McIntosh, Sonus Faber, Krell, Pass, Wadia
Audio Research and REL to name a few.

By the way The Pinto and Aston Martin were both produced by Ford. The Pinto was discontinued several years ago and the Martin was sold to a hedge based in Kuwait. 

...thank you for the post Mr GGC and I did know that hence the reference.  I do not believe they are associated now. I have read about the Hedges ...and I think you can throw B&W as well as Classe' in that group as well. However, something can be said about the perpetuation of the company as Thiel sadly found out.