Valvet High-End Audio, of Bargteheide, which is near Hamburg in northern Germany, has been making high quality audio components since 1982. Owner and designer Knut Cornils has a goal for all of his components: “(T)he transmission of music free from artefact or manipulation, music that stimulates the senses! A simple but well-thought-out circuit, short signal paths and the best, reliable components”.

The Emerald Physics EP100.2SE digital stereo power amplifier, in its latest silver enclosure is a beautiful looking and powerful component. It weighs 16.5 pounds with its large toroidal power transformer and has a rated power output of 100 Watts per channel stereo and 270 Watts mono. It has a retail price of $2,200 and is regularly discounted to around $1,500.

Two events prompted me to write this planned review at this time. The Absolute Sound magazine has a review of this DAC this month which I will read after this review is “in the can”. Having virtually no experience of this unit – positive or negative – it is better to put my observations on paper before reading anyone's opinions. The second event is a post on Audio Asylum regarding the ongoing analog (LP) vs.