If there is a comparison for amps I'd like to recommend using low efficiency bookshelf speakers for testing. There are a few models out there that are around 83-84db/1wm that are ideal for this kind of test. I mentioned it in the amp evaluation prep thread over at HTS but it didnt take.... They ended up using high efficiency speakers and I suspect the results will show differences, but not as vast as they would have been otherwise. I can recommend trying Leema Xeros and Dynaudio Excite speakers. smile