April brought several important executive changes to the audio industry.

The streak of acquisitions for <A HREF="http://www.dm-holdings.com">D&M Holdings</A> continues. Last month saw the company <A HREF="http://www.stereophile.com/news/11595/">pick up</A> its third major consumer electronics brand when McIntosh Laboratory was brought into the fold with Denon and Marantz. Last week, D&M announced that it was successful in a bid to acquire certain assets comprising the digital video recorder and MP3 business units of troubled SONICblue.

Over the past few years, <A HREF="http://www.psaudio.com">PS Audio</A>'s <A HREF="http://www.stereophile.com//accessoryreviews/181/">P300</A&gt; AC regenerator has been very well received by the audiophile community, winning praise (and a <I>Stereophile</I> "Recommended Components" listing) for its ability to lower the noise floor to vanishing levels and to extract unforeseen levels of performance from users' hi-fi systems. Good as it is, the P300 disappointed some because it can't supply enough current for power amps or other juice-hungry gear needing more than its 300W maximum. Some users also complained that despite the sonic improvement offered, the P300 was too bulky for its power rating, ran too hot, and drew too much current when simply idling.

While doing background on the <A HREF="http://www.stereophile.com//loudspeakerreviews/819/">InnerSound Eros Mk.III electrostatic loudspeaker</A>, Larry Greenhill discovers that "the presidents of all three American ESL companies share common names." But do they share a common sound? Greenhill investigates.

I was trading e-mails with Roger Sanders, manufacturer of the Eros Mk.III electrostatic (ESL) loudspeakers, when it occurred to me to ask him about his name. I was struck that he had the same last name as Gayle Sanders, president of another American electrostatic speaker company, MartinLogan. Were they related? "No," replied Roger Sanders, "it's simply a coincidence that we have similar names. I've never even met him.

I was trading e-mails with Roger Sanders, manufacturer of the Eros Mk.III electrostatic (ESL) loudspeakers, when it occurred to me to ask him about his name. I was struck that he had the same last name as Gayle Sanders, president of another American electrostatic speaker company, MartinLogan. Were they related? "No," replied Roger Sanders, "it's simply a coincidence that we have similar names. I've never even met him.

I was trading e-mails with Roger Sanders, manufacturer of the Eros Mk.III electrostatic (ESL) loudspeakers, when it occurred to me to ask him about his name. I was struck that he had the same last name as Gayle Sanders, president of another American electrostatic speaker company, MartinLogan. Were they related? "No," replied Roger Sanders, "it's simply a coincidence that we have similar names. I've never even met him.

I was trading e-mails with Roger Sanders, manufacturer of the Eros Mk.III electrostatic (ESL) loudspeakers, when it occurred to me to ask him about his name. I was struck that he had the same last name as Gayle Sanders, president of another American electrostatic speaker company, MartinLogan. Were they related? "No," replied Roger Sanders, "it's simply a coincidence that we have similar names. I've never even met him.

I was trading e-mails with Roger Sanders, manufacturer of the Eros Mk.III electrostatic (ESL) loudspeakers, when it occurred to me to ask him about his name. I was struck that he had the same last name as Gayle Sanders, president of another American electrostatic speaker company, MartinLogan. Were they related? "No," replied Roger Sanders, "it's simply a coincidence that we have similar names. I've never even met him.

I was trading e-mails with Roger Sanders, manufacturer of the Eros Mk.III electrostatic (ESL) loudspeakers, when it occurred to me to ask him about his name. I was struck that he had the same last name as Gayle Sanders, president of another American electrostatic speaker company, MartinLogan. Were they related? "No," replied Roger Sanders, "it's simply a coincidence that we have similar names. I've never even met him.