I received my Whale Elite PC a few days ago. After a few hours of listening with it for a few hours, it was apparent that there was noticeable improvements. Much better clarity, tighter bass, and improved soundstage. I was skeptical about power cord tweaks at first, but I have been made a believer now. The Whale Elite is a bargain compair to similar cables in its league. In addition, Brian (the owner) was pleasure to deal with. It's not everyday that you are able to speak to a company's founder and get his or her philosophy of their design.
