What makes the biggest difference in sound quality?

When the room and electrical is 50% of the sound, that leave gear, speakers and cabling. Good cabling and switching from one to another for me is horizontal more than vertical. A ground up approach, is working the best for me.

Electrical
Room
Gear / vibration control
Bass / cabling / vibration control
Mains / cabling / vibration control

Everything I use I settled on 35 yeas ago, I keep listening, nothing has changed my mind yet. I doubt anything will. I’m 67 years old my hearing isn’t going to get better. So what sounded good 10 years ago is going to sound worse not because the gear is better or worse, it’s MY hearing..

I have or can make anything I need because I sure couldn’t afford what I like, and only if it is even being made any more. The only thing I use that wears is surrounds on subs and woofers and valves. Everything else will literally outlast my grandkids. Small ribbons and planars.

The power tubes last 5-6000hrs and the signal valves last over 10,000. I have BR surrounds that are in great shape that are 50 years old.

Cables are right at 5-10% of the LAST bit of influence, but because I know what my speakers like, now .5% on a cable change is more likely after 35 years.
There is no super big anything changing in my sound room other than MY ability to hear AS GOOD as I did the day before.. :-) That’s holding at this time.. Thank God.

Merry Christmas and a safe as it needs be New Year.. No need to over do it.. :-)

Regards

@STEAKster! I was going to respond to your comments, then I saw your OFFENSIVE and 100% IGNORANT username! I am 36 years VEGETARIAN, now VEGAN. I am also a HERMIT because I REFUSE to support our SATANIC SLAUGHTERhouse society. I also KNOW that many of you on this type of forum trend towards NARCISSISM, and DO NOT CARE. I'm also an ex-hockey player who still trains regularly, NOT one of those WIMPY liberal, commie girly-men vegans. I could have chosen to IGNORE this, and kept QUIET, but my CONSCIENCE will not allow that. 

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Some times a TURD float to the top. Flush twice and call your doctor in the morning..

what is the Helmholtz method?

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One of the best ways to tune any room to anyone's personal preference. 

It is the mechanical implementation of EQing a room correctly. No mater the size or shape. It is a ground up approach. Electrical, room, vibration control, passive and active tuning materials. The Helmholtz method is the final part of the embedding process. It's very interesting and the best way in my opinion.. 

Master M. has a different approach, it's also the way anyone can change a so so system into a really good one for Peanuts..

How's that Master M.? :-)

Regards

Good one.

Yes, Yes my little flower, yes, yes. You want a what? DIVORCE! I'll one up ya, NOW!!! I divorce thee, I divorce thee, I divorce thee.
I'm takin' the Eastern way out. Makes since to me (I think that's the right since, sense, cents)?

Regards