Tim,
Thanks for your response. I had the oppertunity to listen to the S40 once, still mad at myself for not purchasing it, but yes, it in fact is one sweet little amp. I have had 2 pioneer M 22s, which for the money I don't think any SS pure Class A amp can touch, the S40 for the value comes really close. I'm going to lookup Mitch and see what I can can find. I'm sure your M300s rock are sweet sounding. What speakers are you driving?
Travis