I think the other 2 posters are confusing Sim Audio with Moon Audio. The Moon Audio Reference looks identical to the LSA Statement. I used to own the DK Signature which I thought was a very good integrated. I recently saw the Moon Reference and I had to do a double-take. I really don't know what the advantage is to Moon to market a product that looks exactly like LSA's. I have to assume the two companies are in business together. LSA appears to be struggling to carve out a place in the high end market. The Moon Reference and the LSA Statement appear, and I say "appear" reservedly so, to be the same integrated. But I can't say so for sure without knowing what's on the inside of each amp. Performance-wise if it's even similar to the Statement you probably can't go wrong with the Moon, but I'd sure get lots of details on it before purchasing. Just be aware if you buy the Moon and later decide you want to sell, you'll take a substantial loss.