On Friday, John Atkinson and I visited the lovely home of <a href="http://www.wircmedia.com/">WIRC Media</a>’s Micah Sheveloff, press representative for Thiel and Bryston.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by Ivor Tiefenbrun (of Linn) and David Wilson (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by Ivor Tiefenbrun (of Linn) and David Wilson (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.