I usually don't like talking specs, just because of issues like this... Think about how much damping factor measurements can change depending on where you measure from. What if you measure at the output, what if you measure at the speaker? How can two amps have great bass control with one having a damping factor of 50 or 100 and the other at 400 or even 1000.... For me, even though this is a very legitamate questions, its useless, you've got to plug the thing in and take a listen. By the way, Slew rate is just as important(the amps ability to recover after a hard bass note). Good Listening, Tim