The S300i has the control and refinement of more costlier seperates i.e..the Levinson 360s and 334 combo i once owned. Soundstaging is far less vague and more holographic with great image placement and layering of instruments. Bass definition is increased along with a more open and extended high end. Body and weight of the instruments seem far more solid and palpable as well. The only possible downside for some will be the fact that it is definately more neutral vs the warmer sound of the 400xi...not worlds apart, but just a tad more honest and less colored (very much like the Evolution components). Good or Bad? I think S300i is a gift for those who want seperates performance in a compact package.
