I have read many of the comments and find them very interesting. as a audio nut for the last 45 years, I find the Spectral the most accurate amps that it have owned. Including, Mac245, Marantz9, SAE, Audio Research D150, Mark Levinson ML2, ML20.6, Spectral 180, 360, and now the Spectral DMA400. I have just upgraded for the first time in 12 years to all the latest Spectral Electronics( from the360 series1) never having a problem in all those years. I find their sound non harsh, excellent inner detail and control of the bass. Their sound is smooth(speaker dependent and cable dependent and power cord and conditioner dependent) Everything makes such a difference that as with any system, it is a system that you listen to. Everyone has their own preference and ears, but to pan Spectral for some of the posts show me that many people have biases based on hear say and probably not hearing a well coordinated system. There are many good Audio companies making excellent products, any maybe some better than Spectral, but for me I am satisfied and like the smooth, detailed sound. At the present time I am also using Avalon Edilon speakers and will upgrade due to the fact that the DMA 400 are so good that to take full advantage, I will need to a more morgen speaker than my 12 old Avalon....Rockport, YG, Avalon and Magico are in the running. To each their own, that is what makes this such a great hobby