I had a SETi40 for a short time...they are very nice amps. If you can make do with three inputs, the SETi40 is recommended over the SET 40 (even by Bel Canto). I had some problems with transformer hum and my voltage, and I didn't think it was a great match for my Merlin speakers (NOS tubes may have changed that, but I didn't bother due to the hum). I highly recommend trying one in your house, with your speakers, before purchasing.