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I can't resist reading about a company's flagship loudspeaker—the price-no-object product that embodies the most advanced ideas from a company's research and design department. Flagship loudspeakers tend to be large, heavy, and complex, and are designed to perform best in large rooms; often, each part of each driver is hand-built to the highest level of quality, with precisely tight tolerances. The cost? Don't ask. Some two-channel, audio-only flagships cost more than a BMW M5 sports sedan or a Porsche 911.

In this issue's "Letters" column, you will find comments from readers who are bothered by what they perceive to be this magazine's emphasis on reviewing very expensive technology. Yes, we do cover a lot of cutting-edge technology, and it is, of necessity, expensive. But our experience has been that that technology invariably trickles down to products that real people can actually afford.

I visited the Revel room on the last day of the January 1999 CES, expecting another dynamic demo of their Ultima line. Instead, I found a pair of floorstanding Performa F30s connected to a rack full of the best Mark Levinson electronics. Deeply impressed by the dynamics and clarity of this first model in the new Performa line, I called Revel's Kevin Voecks as soon as I got back to New York City, but was told that another <I>Stereophile</I> reviewer had already got first dibs on the F30. Would I be interested in one of the other Revels? Well, yes, sure, but...

The continuing legal attacks on <A HREF="http://www.napster.com/">Napster</A&gt;, the free file-sharing software, and on <A HREF="http://www.mp3.com/">MP3.com</A&gt;, the downloadable music site, have spooked investors, according to the financial press. MP3.com's stock got hammered hard, dropping by about 40% almost immediately in the wake of a <A HREF="http://www.stereophile.com/news/10737/">recent decision</A> by US District Court judge Jed S. Rakoff in favor of the <A HREF="http://www.riaa.com/">Recording Industry Association of America</A>'s copyright-violation complaint against the Internet startup.

MP3 may be under constant attack by audiophiles, and by music-industry attorneys in the courts, but the format shows no indication of disappearing. Santa Clara, CA&ndash;based <A HREF="http://www.s3.com/">S3</A&gt;, maker of the Rio portable audio player, has reason to believe that MP3 has plenty of growth potential. The company is going after licensees for the Rio to make knockoffs, and has plans to produce Rio-type players for home and car audio this summer.

Bothered by bounce? Jonathan Scull offers some solutions for turntable owners with problem floors in <A HREF="http://www.stereophile.com//finetunes/226/">"Fine Tunes" No.20</A>. He also describes how impoverished audiophiles can make their own low-cost anti-vibration shelves. <I>Stereophile</I> readers respond with their own experiences&mdash;and a warning.

It's mating season for entertainment-industry giants. <A HREF="http://www.sonymusic.com/">Sony Music Entertainment</A> and <A HREF="http://www.umusic.com/">Universal Music Group</A> are in talks to develop a jointly operated subscription music service for the Internet, according to a report the two companies issued in the first week of May. The news followed by only a week an announcement of a <A HREF="http://www.stereophile.com/news/10729/">possible merger</A> between record clubs Columbia House and BMG Music Club.