Top three most over underrated eqpmt??

Over-rated: Wilson WATT/Puppies. Throughout most of their
frequency range, a pair of Magnepan 1.6QR's will positively
embarrass the Wilsons.

I won't make an *Overated* list because every month there seems a whole glut of new ones.Too many choices to attempt narrowing it down to a few.--------

My *Underated* choices are easy-
Exposure amplification
Roksan amplification,sources & tonearms
DNM amplification
NVA amplification
Neat loudspeakers
Royd loudspeakers
JM Reynaud loudspeakers
Cabletalk I/C's

Roger Modjeski designed(s) the Music Reference products, his cousin Paul, the Pumpernickel.

My list for the underrated:

Discovery cables -- reasonably priced, very performance
Sony SSM7a speakers -- yes, Sony makes a great speaker
JBL LSR28 powered speakers -- great design & build quality
Tandberg open reel tape decks -- better than most Revoxs
Sumiko OCOS cable -- strong performer, well built
Vibrapods

I would say the McCormack DNA-2 or 2DX are the most under rated amps in the world. It seems that a huge number of DNA.5 and DNA-1s were sold, but ulike these smaller McCormacks, the DNA-2s were never reviewed by a major mag. and they were being produced about the time the company was "going under", so it simply didn't get much publicity. But I've owned the 2DX for 2 years now and it's a fantastic amp-- they can drive anything and still have great finesse. Also, because they aren't well known they sell for pretty reasonable prices on the used market. I greatly preferred the 2DX to the Levinson 331, and SF Power 2. Cheers. Craig.