OK I got my 33h mono blocks today, when i got the 32, it buried the 380s Period! now i am a/b'ing the no40 with a sony dvp9000es as a transport against the 32/360s/37 combo. I am using valhalla through out. So far my findings that the no.40 and sony dvp9000es as a transport, sounds WAY better! I find this really hard to belive, but the diffrence is drastic! i am going to switch things around so I can use the 37 as a transport with the 40... this should be a better match. If anybody around the Long Island area, and would like to lend me thier ears, I would appreciate an email. I have a strong feeling that Levinson created a Beast, but does not want to admit it. for fear in hurting the no32. keep in mind, the no40 is quite a few years ahead in technology than the 32...................