The mastering engineer is the last step of the artistic phase, and the first step of the manufacturing phase. It’s the final opportunity to listen, polish, and make a change in the sonic presentation. It is also the first step of the manufacturing phase, because it prepares the master in the way that best suits the needs of the manufacturer. The goal is to listen to the broad picture; the actual content is immaterial. The mastering engineer is paying attention to EQ presentation, to level presentation, to dynamics presentation.