The L-300 was playing through a pair of Mcintosh MC30 monoblocks, MAC SS preamp, Wadia transport, and Cal Audio tubed DAC. Listening level was around 90 dB. Music was Krall, Barber, and Lynn. Female jazz/blues.

I liked what I heard but I really couldn't tell if the tubes were making the speaker. (I bet HPM-100's would sound almost appealing with tubes.) However, the L-300 didn't spoil the tubes so that's good. Full bodied midrange makes vocals rich and fulfilling. Upper registers have very good transients but without the ultimate extension of SS, which can be good because shrill is not possible. The bass was the biggest disappointment. Granted, this set had two holes in the foam but what was there did not impress. The mids surround so much, the bass gets layered below. It is there but not satisfying.

Overall, the sound was very appealing and points me in a new direction for a second main system. I think tubes can deliver better sound with something other than the L-300. However, I did like the sound package and found them to be an easy appealing listen.

one of the very best sounding systems i've heard was an entire McIntosh front end (sorry dont know what models the amps, pre and player were) driving a pair of JBL L-300's. i thought the sound throughout the entire spectrum was simply outstanding. this is one of only two systems i've heard where i could not detect compromises.

When I got home, the first thing I did was play the same tracks on my Yamaha system. I tried to match the SPL, which was medium-soft. First off, my SS system has so much more detail that I had to listen several times to be sure. Definition is definitely better but the extra resolution delivers artifacts that are sometime startling. I'm talking about vocalists inhaling and clucking, guitarists with poor fret fingering causing squeak, the list goes on. Somehow, the tube system put them in the background. OTOH, tubed vocals and natural instruments like piano, horns, and cymbols sound wonderful. I think the smoothness of the tubes pays dividends here.