Only the R (resistance) matters at audio frequencies (20 hz - 20 kHz). Thinner wire has more R - thicker wire has less R. The L (inductance) and C (capacitance) of typical speaker wire are of too low a value to affect a music signal. Physics 101! The "golden ears" crowd will claim otherwise. Yet no one has been able to identity and prove the existence of Factor X . Which would account for the claimed difference in sound Q of wire A compared to wire B. All claimed differences are strictly ANECDOTAL!