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In the Immedia room, a sweet, relaxed sound was coming from a system made of Spiral Groove Allegra 2.0 loudspeakers, a Spiral Groove E60A power amplifier on a Finite Elemente Pagode platform, Audio Research CD8 CD player, Qualia & Co. Indigo Blue Reference preamp, and Spiral Groove cables.

At the time I walked into the room, Immedia’s Allen Perkins was in the nearby Analog Ballroom, tending to a disassembled sample of his Spiral Groove turntable, discussing its technology and design, while Michael Fremer used a fully assembled SG ‘table to give a turntable setup seminar.

So, though I didn’t get to hear vinyl, I nevertheless enjoyed the music. The system filled the rather large room with a lovely, easy sound, with solid stereo images and strong, compelling center fill. I don’t recall what we were listening to, but my notes quote the song’s lyrics&#151“I will rock you gently...”&#151which seems appropriate for this room and system.

This story originally appeared at InnerFidelity.com

Great guitar amplifiers are great because they produce a lot of distortion. I wonder what a great guitar amp maker thinks a headphone should sound like?

Well, here’s our chance … I guess. The Marshall Major ($99) is a mid-size, earpad, sealed headphone, but is actually made by Zound Industries of Sweden. Yes, this is another lifestyle headphone from the makers of Urbanears. I have no idea how much input Marshall had in the design and approval, but let’s give the Major a chance. Throw the drum-kit in the back of the Econoline and we’ll go for a ride to Rock ‘n Roll with the Marshall Majors.

The modest-looking system being demmed by Atlanta dealer Playhouse Audio was my final stop on the first day of the Show but turned out to be one of the highlights of that day. Nola's new three-way Contender speaker ($3400/pair) was being driven by an Audia Flight FL2 integrated amplifier, with the source a Mach 2-modified Mac mini feeding USB data to a Peachtree iNova that was being used as a DAC. Cabling was all Harmonic Technology: Pro-10 speaker cable and Magic 2 interconnects, as well as a Silver Oval interconnect from Analysis Plus and a Platinum USB cable from Wireworld. In one of those too-rare audiophile moments where one track organically led to another to another to another. I listened to Dave Grisman and Tony Rice ("Turn of the Century" from Tone Poems), Taj Mahal and V.M. Bhatt ("Come On Over My House"), Herbie Hancock and Luciana Souza ("Amelia" from River: the Joni Letters), but a discovery for me among the music played was a live version of Nat King Cole's "Nature Boy" by Swedish singer Lisa Ekdahl. Nice. Very nice.

The Avatar Acoustics room featured the Rosso Fiorentini Siena speakers ($24,995/pair) that made their North American debut at last January's CES, seen here with Avatar's Darren Censullo. A four-way sealed-box design, the Siena features two 8" aluminum-cone woofers, a 6.5" paper-cone midrange unit, a 1" silk-dome tweeter, and a Murata ultrasonic generator and produced a big sweep of sound on what appeared to be the Show's ubiquitous dem track, Nils Lofgren's live acoustic number "Keith Don't Go," driven by an AMR AM-77.1 integrated amplifier. But converting Nils' bits from an AMR CD-77.1 CD player used as a transport was AMR's new DP-77 D/A converter ($4995). Uniquely, this offers a choice of two DAC chips, one a non-oversampling 16-bit type which is recommended for CD playback, the other a 32-bit type optimized for playback of high sample-rate data, which offers minimum-phase, apodizing, and "organic" reconstruction filters.

The DP-77 has an asynchronous USB input that can accept data with sample rates up to 192kHz and jitter is reduced by using a high-precision clock and rather than adjusting its frequency in continuous steps to match the average rate of the incoming data, which can allow jitter to bleed through to the DAC chip, the DP-77's clock switches between 28 million discrete frequencies.

I have never been a fan of transmission-line speakers. My experience has been that too often resonant problems in the line color the speaker's upper bass. But I didn't hear any such problems with the Acoustic Zen Crescendo speakers ($16,000/pair), seen here with designer Robert Lee. The Crescendo combines two 5" midrange units with magnesium-impregnated paper cones placed either side of a horn-loaded tweeter with two 8" woofers that use ceramic-coated "non-pressed" paper cones, these loaded with a transmission line venting at the speaker's base. Driven by a Triode Corporation 20Wpc TRV-845SE integrated amplifier ($6000), which uses two 845 output tubes running in class-A, and a Triode TRV-CD4SE CD player, the sound in this room was uncolored and extended at both frequency extremes, revealed by a superb recording of a female singer accompanied by a double bass.

Back in the day, you couldn't cruise the corridors at an audio Show without hearing Willie Nelson's arrangement of "Stardust" coming from every open door. So it was with a feeling of nostalgia that I walked into the Sanders room at Axpona and heard that familiar voice. Providing the tunes was an all-Sanders system featuring the Model 10c speakers ($13,000/pair including 500Wpc bass amplifier and crossover module), which combines an electrostatic panels for the midrange and highs with a transmission line-loaded 10" moving-coil woofer. Unusually, the active crossover operates in the digital domain, operating at 24/96 and splitting the signal at 172Hz with 48dB/octave slopes, which should ameliorate the problem blending the omnidirectional woofer with the dipolar panel. With a Sanders line stage, Sanders electrostatic amplifier ($4000), and Sanders cables—Roger Sanders feels strongly that a system should designed as a system—the 10cs sounded unexpectedly dynamic.

The Daniel Hertz M1 ($100,000/pair), designed by Mark Levinson (the man), uses a high-frequency horn, a 12” mid-woofer, and an 18” woofer. The stainless steel frame surrounding the horn is said to optimize waveform termination and imaging quality, while those frames surrounding the woofers are used to increase the rigidity of the drivers. The speaker is divided internally into two sections: One section for the horn and 12” driver, damped using sheep’s wool for its high mass and absorptive properties, and one section with two tuned ports for the 18” driver.

As seen here, the M1 is designed to be powered by four Telikos M5 Mono Reference amplifiers ($8000 each): Each channel uses one M5 switched to frequencies above 80Hz and one M5 switched to frequencies below 80Hz. Also in the system was a Telikos M6 preamp ($10,000). The source was a $400 laptop running WAV files from iTunes.

Interesting story: Daniel Hertz (the company) takes its name from the two sides of Mark Levinson’s family. Daniel Levinson was Mark’s father, while Heinrich Hertz (1857-1894), a German physicist and the first to demonstrate the existence of electromagnetic waves, was Mark’s great uncle on his mother’s side.