I used my Merlin VSMs with: Pass Aleph 3, BelCanto SETi40, 47 Labs Gaincard, Luxman M2000, NAD 916(?), Counterpoint SA-100 (and completely rebuilt as NP100), a Revox B 250S integrated, and I originally heard them with Atmasphere OTL amps. I had my spekears upgraded to "M" version recently and have used them with my rebuilt Counterpoint NP100. The speakers really do pass the information their presented with, so in that sense the amp and associated equipment matter a great deal. I thought the speakers sounded good with most of the amps, but the speakers showed the limitations of the cheaper amps (mainly the NAD). The old Merlin VSMs benefitted a bit from a fuller sounding tube amp, but I don't think that will be a crucial with the fuller bodied "M" version. In the end it will all depend on your tastes. Out of all the amps I heard, I tended to prefer the tube designs...most especially my rebuilt Counterpoint and the Atmasphere OTLs (very very nice, from what I recall). The Pass Aleph 3 and the 47 Labs Gaincard were also amazingly detailed amps, but I didn't think they had the "soul" of the tube designs (just my preference...they were a fine technical match with the Merlins). Of all the above mentioned amps, the BelCanto SETi40 was the only one that didn't strike me as a good match. I seemed like a very nice amp, but it sure sounded strange to me...not realistic at all. In the end, I think the most important thing is the sound you prefer...tube or solid state. The Merlins don't need much power (and may suffer from too much), so stick with tubes amps rated at 17w-150w and SS amps from 25w-150w...more than that might be overkill. I highly suggest deciding on tube or SS, choosing a price range (new or used), and then talking to Bobby at Merlin. He can tell you which amps he feels are the best match...tube or SS. Good luck.
