The Physics of Electricity

This must be "loaded" question since I cannot imagine that you haven't checked "Cable Theory" at one of most popular makers - like this one on Audioquest site:

http://www.audioquest.com/pdfs/aq_cable_theory.pdf

Uh . . . $980?

Cheap Bic and Golden Dupont cigarette lighters serve the same purpose, but one is 'a-bit' more expencive:-)
Many people like Prada, LV, Cavalli, but Polo is just as good and serve the same purpose.
I bet that if you're able to alter labels RadioShack to Cardas, you'll have a great profit(never seen any serial numbers on wires LOL!) as many chinese manufacturers already stuffed up with Pradas, Cavallis, LV etc...

Llanger - I'm afraid you won't find an answer here. It was asked many time before and every time cable nay-sayers jump in while audiophiles who actually own and enjoy better quality cables are wise enough to stay away.

I believe much has to do with the dielectric used to insulate the conductor and the manner in which it interacts with the formulation of the conductor. Certainly there are reproducible sonic differences between designs and mnuafacturers. I personally have seen this demonstrated to both uninformed or inexperienced, as well as knowledgable and experienced listeners on several occasions.