Borresen X3 vs Harbeth 40.2 -- my impressions


After reading so many glowing reviews of the Borresen X3 speaker, I decided to go and audition them at a local dealer who was gracious enough to let me stay there for over 4 hours. I went there with the intention of buying the X3 if they appealed to me. I thought I’d share my impressions here for those who are interested, especially in comparison to my Harbeth 40.2 speakers that I adore.

 

The dealer at first hooked them up to the Axxess Forte 1 integrated amp. To be brutally honest, I was about ready to bolt in the first 10 minutes. I just don’t understand why Axxess is getting so much praise. It was the most flat, dry, and boring sound I’ve heard. Luckily, the dealer had some very high end Burmester amp, preamp, and music server (close to $100K retail for the three pieces), which he agreed to use instead. Huuuuuge difference! The Burmester really made those Borresens come alive and sing. IMO, AGD is really doing a disservice to the X line by pairing them with the Axxess in audio shows. They are capable of scaling with much better gear. Shame!

 

If a massive, immersive, and holographic soundstage is your primary criteria and your budget is $11k max, you should stop reading at this point. Run and get these speakers before AGD decides to raise the price. I have yet to hear a speaker in this price range with this kind of soundstage. But if you value other aspects of music reproduction, keep on reading ...

 

Soundstage Width, Depth, and Height:

No contest. Borresen is noticeably better. The soundstage is as tall as it is deep. I heard sounds coming from besides me and behind me. Depth, while not outstanding, is there for sure. Just not as impressive as the height and width relatively speaking. I still can’t get that immersive feeling out of my head.

 

Ability to disappear:

This is one area where Harbeth always struggles. Owing to the thin walls of its cabinets, one is always aware of the big box the sound emanates from. The X3s totally disappeared. Again, very impressive for a speaker in this price range.

 

Vocals:

Sorry, but the X3 is simply not in the same league as the 40.2 when it comes to vocals. There’s this little extra, lifelike quality to vocals in most Harbeth speakers that is hard to beat. I listened to some very familiar songs on the X3, and it became clear why I fell in love with the Harbeth sound many years ago. Female voices are more ethereal and nuanced, male voices have more chestiness. You hear the emotions and every little inflection in the singers’ voice. It simply gives more of the ‘singer in the room’ feeling.

 

Instrument Separation:

This is a tough one. Both are excellent in this regard. But I will give a very slight edge to 40.2s here. Or maybe not. I don’t know. Let’s call it evens.

 

Transparency and Realism:

This is where Harbeth pulled ahead of the X3s in a major way. I’m not saying that the X3s are deficient by any means, but the 40.2s just give you a lot more of it. You really have to live with them for a while to truly understand and appreciate what this speaker brings to the table. It’s truly addictive. The only other speakers I’ve heard that are better in this regard are the Quads or other electrostatics.

 

Midrange and Lushness:

My impression of Borresen speakers prior to this was that they were very fast, neutral, and quiet. But, much to my surprise, the X3s (or perhaps the X line itself) has been voiced to be more on the warm side of things. Sound was warm and had body. Unfortunately, this is being achieved by adding a bit of a mid bass bump. While it gives the speaker an overall warm predisposition, I felt it came at the expense of hiding details in the mid bass region. Harbeth is also known for a lush midrange but it doesn’t get here by sacrificing detail or exaggerating the sound. Another side effect of this characteristic was that acoustic instruments felt bigger than life. Guitars felt like they were 10 foot long. Piano strokes lacked the bite and immediacy that I get with 40.2s – and by the way this is not a particularly strong point of Harbeth either.

 

Tone and Timbre:

Harbeth to the front of the line, please. The timbre and tonal accuracy of the 40.2s is on another level. X3s are also very good in this regard but are somewhat outclassed by Harbeth.

 

Overall Refinement:

I apologize in advance if this is going ruffle some feathers, but the 40.2s are overall much more refined sounding than the Borresen X series. Again, this is only in comparison. On its own, I would never label the X3s as unrefined. The Harbeth just has this extra layer of refinement that you come to appreciate the more time you spend with it.

 

Bass:

As they say, there’s no replacement for displacement. The 4.5” drivers on X3 produce a prodigious amount of bass which is hard to believe considering the size of the drivers. Yet, the 12” woofer on 40.2s gives you more of that deep and tuneful bass. It just sounds more satisfying and fuller.

 

Look and Feel:

This is very subjective, of course, so please feel free to take it with a grain of salt. But I was not impressed by how the X3s looked in person, they lacked elegance. It kind of reminded me of Tekton – okay, maybe that’s too harsh, I take it back. But I was a little disappointed as they looked really nice in pictures. Wish they would lose the carbon fiber touch and the checkered driver patterns. The Harbeths, on the other hand, don’t look as impressive and nice in pictures. I mean what do you expect from an oversized shoebox on stands. But, the quality and craftsmanship of hand-built cabinets has a more timeless and elegant feel to it that has to be seen and felt to be appreciated. I just feel this style, boring as it is, just ages more gracefully.

 

Long story short, I have decided to stay with my 40.2s. They have many quirks, as pointed out by several members on this forum. But what they do, they do it exceedingly well. I found the Harbeth 40.x to be overall more transparent, lifelike, refined, and balanced. They don’t do dynamics as good as other speakers or disappear as much as other speakers in this price range, but they more than make up for it in other ways. I’ve heard people claim that the X3 are twice (or even thrice!) as good as their asking price. If soundstage is your primary criteria for judging speakers, then I wholeheartedly agree. But if you value transparency, vocals, timbre, tonal accuracy, and overall refinement ... the Harbeth 40.x series justifies its higher price, despite the shortcomings.

 

Having said that, I was still very impressed by Borresen X3 and won’t mind having it as a second pair once they hit the used market. But I feel the hype doesn’t quite align with what I actually heard during the audition. In this price range, I find Audio Vector to be a better value.

 

Please note that these are my opinions based on a ‘mere’ 4-hour demo, and only in comparison to my favorite speakers. It’s totally fine if someone draws a completely opposite conclusion, or tells me that I’m biased. My taste, my preferences, IMO, IHMO, etc. etc. etc.

 

 

128x128arafiq

@helomech I just want to clarify that my 'brash' comment was not directed towards you. In my book, it's quite ok to passionately defend your choices in audio. After all, you reached to this point after a lot of research and listening. My comments were really meant for some other posters who don't quite understand the notion of civility when making their opinions known. It's one thing to defend your choice (which you were doing) and quite another to insult people for their choices on something as inconsequential as 'liking' a specific brand. In fact, your posts really convince me to seek out an X3 audition in my home and possibly even buy one in the near future.

@mtbiker29 

@arafiq If this wasn't a 1994 era website I'd find a way to "follow" you since your posts are always very thoughtful and well reasoned.  

Separately, holy s*&^ if you punted Joseph Audio to the side for Harbeth, I can't see a scenario where X3 is on your radar, but that's just me.  You're going to need to step up 1-2 notches to really nail it from here.  

First off, thank you for the wonderful compliment. It's heartening to know that people still value balanced perspectives instead of just mindlessly rooting for their favorite brands.

I know it comes as a surprise to many that I preferred the 40.2 over JA Perspectives. The Perspectives (in fact most JA models) are really good and are generally well received in the market. They were certainly a step up from Harbeth SHL5+ which they replaced. But, the 40.x is a completely different animal IMO. Yes, they have some family resemblance but they're just in a class of their own compared to other Harbeth models. The one speaker that I heard recently is the Daedalus Apollo model. Now, this is something I feel can give Harbeth a run for its money. But it's so hard nowadays to find something you can listen to that it makes it impossible to reach an informed conclusion.

You haven't made any substantive arguments to address my points. If you love your speakers that's your right to do so, but I also have a right to point out the vast shortcoming of Harbeth as a speaker company and as a product . I did consider both models, why is that so strange ?  My primary criticism was that Harbeth uses the same technology and same.cabinet design,  which is very simplistic and does not use any new techniques or require woodworking compared to companies of a similar price point. Hence, as a consumer I found this to be a disturbing cash grab and value proposition. Add insult to injury,  now the Chinese are producing better speakers at 1/3 the price. I do have a right to be concerned that I was almost ripped off and nearly misled into paying 3 times more for an inferior product by fan boys who are not upfront about the true value proposition . 

@fishagedone Understanding that you were looking at the 30's and 40's, which of course is utter nonsense (the nonsense would have been more believable of you claimed you were contemplating the 30's and SHL5's), and that you bought the SFs (which by reputation alone appear to be very nice speakers), why do you care so much about Harbeth's so called shortcomings?

I (we) don't need your sympathy. I was not hosed. I'm on my second pair. I did own the 30's and now the 40's. BOTH my cabinets have perfectly matched walnut veneers, as did the previous pair. This is neither cheap nor easy and QC the department seems to be doing a very nice job. I am very happy and sometimes spend 3-4 hours in single dedicated listening session enjoying them.

All you are doing is insulting a very successful company/speaker that you previously admitted you "haven't looked into in any depth" and insulting Harbeth owners.

So the real question is, what is wrong with you? No one insulted you or your choice of speaker, so why do you keep at it? 

   

@yogiboy

 

It has nothing to do with your subconscious racism against the Chinese. I actually purchased a Sonus Faber, Mcintosh system in place of the Harbeth. If you can’t make real arguments against why the Harbeth is overpriced, lacks innovation, poor QC, and looks like a wood shoe box for last few decades, then please refrain from commenting.

 

I am merely using the Chinese example to point out how badly Harbeth owners are being hosed, when the Chinese are making a qualitatively and objectively better product at 1/3 the price. Try doing that with a Sonus Faber or BW flagship model, it will look like a joke because there’s actual real European craftsmanship and innovation in those brands. Not like Harbeths old shoe box of 50 years that never changes and even a Chinese factory can build better.

I think if both Speakers compared here are well match will gears and cabling. They will both give the performance of musical enjoyment. I consider them both good speakers. It’s up to the buyer how they utilized them to get the most out of them. It’s a matter of preference really. It’s risky to write a thread comparing two speakers? Because owners will defend their speakers. And they will push back.

@Deep_333

Pretty scathing response, don't know what your experience is with Harbeth M40 but I can say that they are not a speaker that falls short in the way(s) you mention. Robert E. Greene of the Absolute Sound, who funnily enough plays violin in an amateur Orchestra has owned M40 (the original M40) speakers for going on 20 years. You should research some of his writings on the subject. I've also owned M40's for going on 17-18 years now and in no way do they exhibit the shortcomings you mention. I think you got a bit carried away, just my opinion.

I was in the market for a m30 or m40 type speaker, I did settle on SF Olympica instead, and that's when I started analyzing the different value propositions and business models, and started to wonder why the m40s cost so much considering the model has low manufacturing cost, simplistic design, and nearly no R&D since it's inception. That began to bother me , and I've concluded it's a cash grab, that when a true competitor emerges on sound quality, irrespective of country of origin, Harbeth will be in major trouble.  

@arafiq You have a really nice and obviously very well thought out rig. What are you thinking for your next cart? 

I probably should have saved my comments to a ls3/5 specific thread, to the extent my observations are relevant to the larger models, maybe they could be useful.  I was under the assumption that the larger models used the same design and technology as the original BBC design, but truthfully I haven't looked into this in any depth. 

@helomech Very cool, and glad you protected your hearing.

I got to ride a few times a Sikorsky between Victoria and Vancouver. Very nice way to travel in that part of the world.

My hearing was compromised 30 years ago. Got too close to a wall of JBLs at an outdoor rave in London. My system is designed to accommodate for that error in judgment.


Well all of the Ls3/5 designs are technically "knock offs".  But, the point is that if the Chinese can copy it and make it even better at 1/3 the cost, the value proposition for Harbeth is not good, and as consumers we shouldn't support companies that fail to invest in R&D, innovation, and charge for an outdated, simplistic design - that's tantamount to a wood shoe box with some varnish.  Not hating on the design, I personally like it, just don't rip me off, give me some value,  and if you're not willing to do that , then maybe they do deserve to be put out of business by the Chinese or whoever is doing at a fair price. 

I don’t doubt the Galion speakers are good considering the man behind them, but I don’t see how an LS3/5 sized speaker is relevant to this discussion.

 

Well all of the Ls3/5 designs are technically "knock offs".  But, the point is that if the Chinese can copy it and make it even better at 1/3 the cost, the value proposition for Harbeth is not good, and as consumers we shouldn't support companies that fail to invest in R&D, innovation, and charge for an outdated, simplistic design - that's tantamount to a wood shoe box with some varnish.  Not hating on the design, I personally like it, just don't rip me off, give me some value,  and if you're not willing to do that , then maybe they do deserve to be put out of business by the Chinese or whoever is doing at a fair price. 

Try the Galion speakers. They have better sound and QC than Harbeth and only 33 percent the price , you can save the funds and put into a better amp or dac. The truth is all Ls3/5 models are inexpensive to produce with minimal woodworking and complexity compared to a Sonus Faber or BW cabinet. The margin is unjustified , and the lack of innovation or improvements in the speaker make the retail price of $3k plus ripe for a competitor like Galion to pretty much put them out of business. 

I’m glad that @helomech ​​​​ and  @arafiq could find some common and cordial ground. I enjoy reading posts by both of these members.


I think when speakers reach a certain level of quality/price, you can’t really say one is “better”. What one listener might see as a negative, another might feel it’s a positive. At a certain level the quality of sound becomes very personal and subjective, much more so than say differences between 2 good SS amps. 

I somewhat agree with this. Even the highest performance speakers are considerably more flawed than a good SS amp by all objective measures. It’s why I’m of the opinion that many audiophiles have been misguided in allocating their system budgets. 
 

Currently I am using a relatively modest Yamaha A-S2100 integrated with my X3s. They have terrific synergy. The X3s seem to be revealing that the 2100 is actually the better amplification package than my Benchmark/Parasound separates. With any lesser speakers, it was mostly a tossup between the two amps. I suspect I could possibly even go up another level in speaker performance before I max out the 2100’s potential. That is if the next speakers are as efficient as the X3s.

I have no plans of upgrading speakers for the foreseeable future, but I’ve made that statement before. 😂  Past speaker upgrades always resulted in tradeoffs though, whereas the X3s meet or exceed every one that came before them. Even the intangible “musicality” factor is a step up with the X3s. 

 

 

I think when speakers reach a certain level of quality/price, you can’t really say one is “better”. What one listener might see as a negative, another might feel it’s a positive. At a certain level the quality of sound becomes very personal and subjective, much more so than say differences between 2 good SS amps. 

I think when speakers reach a certain level of quality/price, you can’t really say one is “better”. What one listener might see as a negative, another might feel it’s a positive. At a certain level the quality of sound becomes very personal and subjective, much more so than say differences between 2 good SS amps. 

I think when speakers reach a certain level of quality/price, you can’t really say one is “better”. What one listener might see as a negative, another might feel it’s a positive. At a certain level the quality of sound becomes very personal and subjective, much more so than say differences between 2 good SS amps. 

@arafiq If this wasn't a 1994 era website I'd find a way to "follow" you since your posts are always very thoughtful and well reasoned.  

Separately, holy s*&^ if you punted Joseph Audio to the side for Harbeth, I can't see a scenario where X3 is on your radar, but that's just me.  You're going to need to step up 1-2 notches to really nail it from here.  


Changing subjects, is your user name a reference to your profession? (If you don’t mind me asking)

It is indeed a reference to my prior career as a rotorcraft mechanic. I spent the first 16 years of my adult life maintaining a variety of rotorcraft including Robinsons, Bells and Sikorskys. These days I work in research/development of composite materials for aviation, though we test/evaluate materials for other industries as well.

Fortunately, working in aviation taught me early the importance of hearing protection.

I will say, my lab experience does make me somewhat apprehensive of owning speakers that employ composite-sandwich cones, in terms of longevity. But the only diaphragms I’ve yet heard that match them in sound are electrostatics, and of course those have their own drawbacks and concerns for reliability. I suppose for me the gamble is worth the tradeoff.

 

Post removed 

@willywonka Yes they are.  So, I suppose comparison to Harbeth HL5 plus at $8K would be a closer match.  Used, the 40.2 are about $12K.  I would choose the Harbeth especially since I have 70,000+ recordings of opera and classical vocal recordings.  Harbeth's have an emotionally attractive feeling whereas the Borrensen's ($25-50K models) at shows left me cold.  So do Magicos and big Wilsons.  

@helomech 

I appreciate your comments. Car analogies are a slippery slope! 

Changing subjects, is your user name a reference to your profession? (If you don't mind me asking)


There are a lot of bulls here running at red flags, my goodness. The disrespect for the OP’s positioning and obvious even handedness seems only to occur in forums in this culture. I thought this was a genuinely interesting thread started. I listened to the Borreson’s in Singapore not long ago. Their inherent narrow box design creates a unique sound and sound stage from small speaker units versus Harbeth a big box design. I appreciate the OP’s willingness to share his experience. I’m not in the market for either, but enjoy reading others experiences. It’s sad though that these threads can quickly degenerate in tone and create offence, and defensiveness. Again, thanks for sharing OP.

It seems to me this thread has mostly progressed with a cordial tone (much in thanks to the OP’s cool head). Other than a couple post-and-ghost responses, I don’t believe anyone here is purposefully bashing a brand or product. Though I understand why some would read it that way. Earlier in the thread I likened the 40.2s to a Volkswagen GTI. That was probably a poor choice of analogy because many here probably own and drive nicer vehicles. But I did not intend that as in insult. Rather, I thought it a fitting analogy because the GTI is an excellent all-rounder by any standard. It does everything at least pretty well and has no notable weaknesses. Perhaps its greatest strength is in its even balance of attributes, thus, I thought the analogy a befitting complement to the sound of the 40.2s. In fact I was recently considering a purchase of one of these vehicles, that’s how much I admire them. One can spend the same money and do a lot worse, and I feel similarly about the 40.2s. 

Regardless, for the record, I like the Harbeth 40.2s. It is in fact my favorite Harbeth speaker by a wide margin. I probably should’ve led with that statement, and I apologize to the OP if my posts came off as brash and offensive. Admittedly, tact in these discussions is not my strong suit. I do appreciate @arafiq ’s effort in auditioning the Borresens and sharing his impressions. Hopefully he will share more if/when he acquires a pair of X3s. 


 

 


 

 

 

 

 

Curiiousjim my guess the X3 are on the dealer. The Harbeth are in his house. You see the Axxes match well with Børresen, as I withness at axpona 2024. Even Steve Huff like the x1 and axxes combo.Arafiq did not like the x3 and axxess combo.

@arafiq 

Thanks for the wonderful review of the X3’s.  I have one question.  Did the dealer have both speakers side by side or were you using muscle memory(😁) when comparing the two?

I believe Arafiq has no bad intentions, He got a good result from the Harbeth performance. It happens. He got  carried away .I think if he just tone down the comparison the thread is very informative. I think moving forward Arafiq will contribute nicely on this site.If I am correct this is the first time he wrote a long thread.i be more happier ,especially he did not bash my Tekton elegance LOL just kidding.

@arafiq

What an outstanding speaker review and comparison.  I have a very good feel, based solely on your detailed and easily understood review, of the quality of each of these speakers which were unknown to me.  I wish every review could be as well done as this one.
Thank you.

Arafiq maybe you are joking when you compare the Børresen elegance to Tekton. I own two ps 12 and impact monitor. They play nice music. But they don’t look like Sonus Faber beauty. Iam not offended i respect your opinion.Its only audio why get offended.please continue to post when you get your Maggie and hopefully x3. Let’s enjoy this hobby without bashing.

There are a lot of bulls here running at red flags, my goodness. The disrespect for the OP’s positioning and obvious even handedness seems only to occur in forums in this culture. I thought this was a genuinely interesting thread started. I listened to the Borreson’s in Singapore not long ago. Their inherent narrow box design creates a unique sound and sound stage from small speaker units versus Harbeth a big box design. I appreciate the OP’s willingness to share his experience. I’m not in the market for either, but enjoy reading others experiences. It’s sad though that these threads can quickly degenerate in tone and create offence, and defensiveness. Again, thanks for sharing OP.


definitely in agreement about OP’s opinion of the Forte all in one

Count me as another.

Even though my initial audition of the X3s was with the Forte amp and I enjoyed the sound, I could tell the amp was holding them back. There was just enough of that typical class D character coming through. Fortunately over the years I’ve developed a pretty good ability to parse out the likely culprit of a sonic wart, and could hear the potential of the X3s despite the Forte handicapping them.

I think Borresen might be better served by conducting demos of the X3s with their Aavik amps. I suspect they are probably trying to convey a sense of economy by using the Forte to build a complete system for <$20K.

 

 


At the THE show this year, I asked the rep and distributor in the Borresen room as to the source of their cabinets, as I was under the same impression that you have, that being only the X series is not made in Denmark. I was told that all of their cabinets are sourced overseas, not just the X series.

Thanks for the clarification.

In my opinion the cabinets are exceptionally well constructed for the price point. At least, they feel and look much more premium than similarly priced speakers from the likes of Focal or B&W. The only similarly priced speakers I’ve owned that had nicer finished cabinets are the Audio Physic Avantis, primarily because they were flanked in glass-encased veneer. Those cabinets were far more resonant during playback however, and had a total mass less than half that of the X3s. 

 

 


Years ago, like 40 of them, a friend referred to a pair of standpoint speakers that I had at the time as "screaming bricks". Eli (bless his ears) is gone now, as are those speakers. But that was exactly what came to mind when I heard the X3's at Capital Audiofest. 

This would be an entirely believable anecdote if we were discussing Golden Ear’s Triton series or some Focals. But considering the X3s are the least fatiguing speakers I’ve owned, including among them Spendors, Harbeth and Stirling Broadcast, this post is difficult to take seriously. 
 
Even if they were paired with the unworthy Axxess Forte amp, I still can’t imagine them eliciting such a response, especially considering the numerous listeners who reported they sounded exceptional at that show. 

 

@helomech  At the THE show this year, I asked the rep and distributor in the Borresen room as to the source of their cabinets, as I was under the same impression that you have, that being only the X series is not made in Denmark. I was told that all of their cabinets are sourced overseas, not just the X series.

Years ago, like 40 of them, a friend referred to a pair of standpoint speakers that I had at the time as "screaming bricks". Eli (bless his ears) is gone now, as are those speakers. But that was exactly what came to mind when I heard the X3's at Capital Audiofest. 

Harbeth fans have a long history of bashing any detractors, or anyone who confers even the remotest criticism. You can find that behavior on nearly any lengthy Harbeth thread. IME, Harbeth fans tend to be as dogmatic and vitriolic as those of Audio Note, perhaps more so if we exclude AN’s principal unpaid advertiser.

That's true for any brand. Why pick on Harbeth only. Besides, please read this thread and tell me who is doing most of the bashing here :)

As for colorations, if we are using that yardstick then many of our beloved speaker brands will fail the test. Obviously, Alan Shaw is going for a specific sound signature that appeals to a subset of audiophiles. It's not designed to appeal to everyone. He's not going after the flattest frequency response. Anyone buying Harbeth speakers is very well aware of it. Why is this a problem for so many people? 

Let's grow up and stop questioning people's listening/analytical abilities, calling them outdated/old, and all sorts of juvenile behavior that has been on display on this thread and others. You don't like Harbeth, who cares. I like it enough to own it and enjoy it. You like another brand better, all the power to you. Enjoy the music and your preferred choice of audio equipment. 

 

In some ways, the choice between the Harbeths and the Borresens could be attributed to the consumers budget. The majority of the Borresen line is priced far in excess of the Harbeths. What I hear when we go up in price with the Borresens is a more accurate to source presentation, a more resolving presentation and a generally more refined sound. With the Harbeths, once you get to the 40.3’s, you do get more bottom end extension, slightly better integration between the drivers, but a very similar family sound to the rest of the line.
Personally, once I am dipping into the upper end Borresen line, I now have to consider a number of similarly priced competitors, most of whom do not have their cabinets sourced by another supplier.

 

I haven’t experienced the upper level Borresens, but it’s hard for me to comprehend them being worth the asking prices for all but the most flush buyers, considering the performance capability of the X series. The X series tweeter for example, already competes with the flagship units I’ve heard in other brands, with even greater refinement than the RAAL and Be tweeters I’ve experienced at home. The entire bandwidth of the X3s outclasses that of my Tyler Acoustics Taylo Refs, which are fitted with $1680 worth of Seas Excel drivers (amazing value monitors if you can find them on the used market BTW). Which until owning the X3s, were the most resolving and refined speakers I’ve owned among nearly 40 pairs.

I’m not one to buy into audio-press hyperbole after all these years. Usually I conclude the hype is unwarranted once I’ve experienced the product for myself. The X3s have turned out to be one of only a handful of exceptions within the last 15 years.

In fact, the day I bought the X3s, I was at the dealer for the sole intent of demoing Perlisten speakers. I didn’t even know he was a Borresen dealer prior to arriving there, and had little knowledge of the brand or its reputation. Despite expecting otherwise, the similarly priced Perlistens sounded an opaque mess compared to the X3s. And though the Perlistens are THX Dominus certified, they sounded far more strained at high playback levels. These two speakers were nearly the same in price but were not close in performance. Pick any audiophile adjective, the X3s were simply better to my ears, and reminiscent of the last time I auditioned the Rockport Atria IIs. To my ears the X3s are like like a beer-budget Rockport, the latter of which are one of best I’ve heard regardless of price.

Regarding the Borresen cabinets, I believe only the X series are sourced from outside Denmark. The X cabinets still look and feel more commensurate with $20K/pair speakers than they do competitors’ $11K speakers. They are not quite as audibly inert as some $20K speakers but are far less noisy than Perlisten’s R series. If I had to nitpick, the only gripe I have with the cabinet quality is a mild amount of orange-peel effect in the paint. It’s not as bad as you’ll find on most modern cars, but it is noticeable when up close, and with the right angle and lighting. It’s not as flawless a piano finish as you get from Yamaha’s NS line. Other than that, I feel the cabinet quality is incredible considering the price and performance of the speakers.

 

 

 

 

I am far from a "measurement only" guy, but a lot about the Harbeth's can be discerned by these 2 measurements.

And in my opinion, not in a good way.

 

This spectral decay is simply bad, and will be audible as colorations. 

 

With respect, I think much of what you are hearing with the Harbeth speakers are the distortions caused by the cabinet and other things as well. When auditioning most the Harbeth line, I found them very very colored, but decidedly pleasant. Plus a quick parts count and inventory will quickly confirm the fact that these are among the most over-priced speakers of which I am aware.

And yes Harbeth owners seem to have taken a page, in terms of aggression, from the Klipsch crowd.

 

Arafiq reading your post ? I think your ears prefer the Harbeth. And that’s good. Børresen are amazing speakers but they are not for everyone.I agree maybe the gear and cabling , the room as well did not synergise with the x3. Who knows.

In some ways, the choice between the Harbeths and the Borresens could be attributed to the consumers budget. The majority of the Borresen line is priced far in excess of the Harbeths. What I hear when we go up in price with the Borresens is a more accurate to source presentation, a more resolving presentation and a generally more refined sound. With the Harbeths, once you get to the 40.3’s, you do get more bottom end extension, slightly better integration between the drivers, but a very similar family sound to the rest of the line. 
Personally, once I am dipping into the upper end Borresen line, I now have to consider a number of similarly priced competitors, most of whom do not have their cabinets sourced by another supplier. 

+1 @helomech 

At the end of the day, this is just audio gear. I don't know why folks get so worked up. Prior to owning Harbeth 40.2, I owned several speakers with very different design philosophies -- Joseph Audio Perspective2, Sonus Faber Olympica 2 and 3, B&W 804, Focal Sopra 2, KEF Reference 1, several Harbeth models, Klipsch Cornwall IV, and a few more that I don't remember. So it's not like I had no idea how other speakers sound.

I enjoyed every speaker for what it offered. They all had strengths and weaknesses. I recently bought Magnepan 1.7i, which will be delivered today. Of all the speakers, my 40.2 are not as dynamic and has weaknesses that I knew very well when buying them. Despite all that, they allow me to get emotionally engaged with the music better than any other speaker I've owned. Whether they use cheap parts or cabinets, or pick your favorite Harbeth insult, I could care less. They do something that other speakers have not done for me ... thus far.

When I listened to the Borresen X3, I did not find them to be as transparent as the 40.2. Could it be the dealer's room, supporting equipment, or something else? Maybe. Now, I will say that the X3s did impress me enough that I'm thinking of buying a pair in the near future. I'll keep whichever sounds better in my room.

Borresen = TODAY................Harbeth = YESTERDAY  ..... plain and simple !