I do not think that it is possible to say there is 'a best solid state amp' anymore than a best 'car'. People are different - their likes and dislikes, priorities and perceptions all vary. That said, getting to the question at hand, I have recently listened to: Pass Labs X350, Plinius SA 100, Bryston 4B ST, Mark Levinson 334 & 335, Ayre V3. Some were better in certain areas than others, all had strenghts and weaknesses. Of the bunch, I liked the Mark Levinsons the best overall - I bought one. This is my simply my opinion, I am sure that others who might audition the same bunch would come to a different conclusion. This is a good thing because if not, there would only be one manufacturer making only one amp - 'The Best Solid State Amp'.