Everything is relative. To get a meaningful answer to your question, assuming one is available, you must reveal a bit of your audiophile soul.
1) What speakers will you be using?
2) How loud will you be listening. What is important to you about the 300wt requirement. Not many amps in that range and the db potental difference between 100wt and 1000wts usually becomes academic in real listening experience, costs a lot of money, and causes you to ignore some fine sounding amps that might otherwise work for you.
3) What kind of music will you be listening to.
4) What aspect of sound presentation is important to you.
That would give folks at least a starting place. Otherwise, you will have to settle for Usblues and Goatwuss' response. 'Better' and 'Best' requests usually get worthless responses in considerable volume. :-)
1) What speakers will you be using?
2) How loud will you be listening. What is important to you about the 300wt requirement. Not many amps in that range and the db potental difference between 100wt and 1000wts usually becomes academic in real listening experience, costs a lot of money, and causes you to ignore some fine sounding amps that might otherwise work for you.
3) What kind of music will you be listening to.
4) What aspect of sound presentation is important to you.
That would give folks at least a starting place. Otherwise, you will have to settle for Usblues and Goatwuss' response. 'Better' and 'Best' requests usually get worthless responses in considerable volume. :-)