Bryanhod: As a long-time owner of the Audio Logic, I'll fifth it. The strengths of the Audio Logic are a very natural presentation of the performance and dynamics, reproduction of timbre, non-fatiguing sound, excellent three-dimensional soundstaging and that elusive "musicality". You can also do a bit of tube-rolling in them, particularly with the 12AU7s in the pre-24mxl models, to add more or less lushness to the sound for your taste. The weaknesses depend on the iteration you get--older Model 34s were a little weaker in the bass, the later 34s with the 20-bit chipset and the 2400 are substantially better in that respect and excellent overall in that area, though probably still not state of the art (Jerry O will update all units as far as you want to go with them). And with all versions you probably lose that last bit of resolution you might get from a Levinson or Wadia, for example, though in my experience the Audio Logic is far more "alive" sounding than those units, which sound artificial and sterile to me in comparison. It may or may not be everyone's cup of tea, but it definitely is an overachiever and bargain for its price, especially used. Panny, AL has no website; there is a nice review on the site that Audiogon's Manufacturer Lookup link provides, and I wrote a thoroughly unprofessional review of it (discussing the latest transformer upgrade to it) on this site.