Scottish manufacturer of high-end audio equipment founded in 1972 by Ivor Tiefenbrun. Along with a handful of other British and Japanese manufacturers, Linn follows a design and engineering philosophy known as "flat earth", which rejects the idea that audio equipment should be manufactured to meet strict empirical standards in sound reproduction, and instead should aim for the most musical reproduction possible.

In the early 70's Tiefenbrun and his wife had purchased an expensive stereo system, and were completely unimpressed by its sound quality. Believing the turntable was responsible, Tiefenbrun set about examining the functioning of others available on the market and determined that they all had a critical flaw: the platter was mechanically coupled to the base and motor, allowing vibrations created by the speakers to travel into the needle and create subtle levels of feedback. Linn's first product was the LP-12 Sondek, the first turntable to decouple the tonearm and platter from the motor and base. The turntable is still manufactured, and its modular components are designed to ensure reverse compatibility with every model manufactured since 1972.

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