My, how the SS crowd is getting so aggressive these days. In an attempt to remain impartial(ha!), I will state that there is a group of purist type audiophiles who revere this type of amp for it's purity of midrange character, and are willing to accept some shortcomings in the other areas in order to get this golden midrange. Since the ear is most sensitive to the midrange frequencies, and most of the musical melody fundamentals are in or near the midrange, this makes some sense. In some of these designs, due primarily to the behavior of most output transformers, the high end gets somewhat rolled off and possibly some tubby bass can occur. This is not the case with all SET designs however, and the best ones are very good at controlling the inherent difficulties of the design. They are mostly lower power types, but not necessarily so. The typical SET system will also have high efficiency speakers, maybe single-driver types. Contrary to the above ravings of other posters, the best SET amps have the best midrange quality of any amp type. Few serious people will argue against that point. Most detractors argue that the highs and lows are not handled as well as the mids, so they disqualify the amps as flawed in design. But, since no amp is perfect, if you focus strictly on the flaws, you wouldn't be happy with any amp. Many SET owners, when challenged with this argument by SS proponents, will state that SS amps provide a wide frequency spectrum of flawed grainy sound that doesnt even give good lifelike midrange, so what good are they? The truth lies in the execution of the design of each particular amplifier, and in the tastes and sensitivities of the buyer/listener. As for myself, I have owned and enjoyed SS amps for 25 years, but now have an OTL tube amp and would never go back to SS again. IMO, there is no comparison in sonic quality between them. It won't play as loud as a big SS amp, but for the SPL it will provide, there is no SS amp made that can match it for musical "sweetness". And that is just a simple, natural born fact. The only thing that SS really has in its favor is big, honking power. For delicacy, detail, and naturalness of sound, it is really no contest.IMHO :-)