All prices are in US dollars unless otherwise noted.

Attractive Final .3 electrostatic loudspeakers ($2800 CDN) produced a very coherent sound driven by the promising MDG Audio Amp ($2600 CDN) and Pre ($2000 CDN). The source component was the widely used Simaudio Moon Eclipse CD player ($7000 CDN) with cabling provided by Straightwire. "Highly detailed and focused, the sound of an acoustic-guitar recording was lifelike," Jeff Fritz was heard to mutter.