I have both the Pass XA25 and the First Watt SIT-3. They are both good amps in very different ways. The Pass is clear/liquid and transparent, the SIT-3 is very good with tone and texture. I think the Pass pairs better with conventional speakers and the First Watt pairs better with Horns. I've paired the SIT-3 with a Cary SLP-98 and a Battery powered Dodd preamp with good results. If you're looking for an amp that sounds close to tubes, the SIT-3 is your amp. My speakers are 102 db efficient. Also remember that adding resistance across the terminals can tighten the sound of the SIT-3 if its necessary. According to Nelson and I agree the SIT-3 prefers a 4ohm load, but that should be determined on a case by case basis.