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Madrigal Audio Laboratories was an influential American high-end audio equipment manufacturer founded in 1984 by Sanford Berlin after acquiring the Mark Levinson company, becoming one of the most respected names in audiophile equipment during its 18-year operational period. Headquartered in the United States, Madrigal specialized in ultra-premium audio and video components that set industry standards for engineering excellence and sonic performance. The company's extensive product portfolio included CD players under the Proceed brand (some weighing up to 12.25 kg), multichannel amplifiers, high-end video projectors, and loudspeakers through their prestigious Revel Audio subsidiary founded in 1997. Madrigal gained significant recognition for continuing and expanding the Mark Levinson legacy, though this led to a notable 1986 court case that prohibited the original Mark Levinson from using his name in trade. The company served discerning audiophiles and professional installations worldwide, establishing itself as a benchmark for luxury audio equipment through meticulous engineering and exceptional build quality. However, Madrigal Audio Laboratories ceased operations in 2002 when it was acquired by Harman International Industries, which integrated the company's technologies and brand assets into their larger audio conglomerate, marking the end of an era in independent high-end audio manufacturing.