Low-key Naim Audio provokes a lot of controversy among audiophiles. They are either loved or hated by many. Based on a handful of listenings in dealer showrooms, I can say that I like Naim gear. Their CD players are wonderful, no two ways about it. Very detailed, open, and musical -- great toetap factor. I found their amps to be dry and two dimensional, but with other nice qualities like tight bass, realistic portrayal of instruments, and nice pace. This is based on the entry level amp&preamp, and the integrated amp. I haven't heard the more expensive amps, speakers, or tuner. One of the best things about Naim is the upgrade path. All or most units are upgradeable through better power supplies and crossovers. Very well thought out. I think Naim gets a lot of brand loyalty because of this; you can get great equipment for a reasonable amount of money, and upgrade when you need more performance. First time buyers, though, should probably think about whether they like the "Naim sound", because some people just don't like it.