Just got their monthly newsletter. Here is a snippet: What's a Gain Cell™? A Gain Cell is actually something I really am more excited to write about than all the beauty here in the mountains (and that's saying a lot). A Gain Cell is the culmination of 25 years of work and thought wrapped up into a single module. A Gain Cell is the most revolutionary piece of audio technology I've been associated with in all the years I've been involved in our audio/video world. A Gain Cell is a "perfect" block of gain. It's something every designer in our industry has probably thought of or lusted after at one time or another and certainly something I've been dreaming about for a quarter of a century, but didn't have a clue how to design such a device. Every audio product there is, from CD players, preamps, power amps, to tuners and receivers has at least one gain block inside. For example, a preamp typically has three sections per channel: an input selector switch which chooses which source you will listen to, a volume control that turns the volume up and down, and a fixed gain block that amplifies the signal and sends it to your power amp. Gain blocks can be made from tubes, transistors, op amps, any number of techniques and I am sure they've all been tried at one time or another. The perfect gain block would have little to no distortion under any operating condition. It would have no audible noise, it would be fully balanced from input to output, 100% analog, have exceedingly high common mode rejection, frequency response flat from 1Hz to over 50kHz, handle every input signal from the loudest to the quietest, high input impedance so you can drive it with a tube circuit, and its gain would be adjustable over at least a 100dB range. That's a pretty tall order. But if you could create such a stage, then you could literally drop it into any audio product and create the perfect piece of equipment. You can read about their various amps and integrated amps incorporating the gain cell technology here: [b]http://www.psaudio.com/newsletters/9-04.asp[/b] These sound really interesting. I'd really like to give them a listen when they're released.