From The Absolute Sound Editors' Choice Awards 2011

Atma-Sphere M-60 Mk III OTL

Atma-Sphere’s uniquely simple, 60Wpc, Class A, all-tube OTL (output transformer-less) design offers a rare and exhilarating glimpse into the music few others can duplicate. This triode-based classic also possesses outstanding neutrality, clarity, definition, soundstaging, and unfettered dynamics. Relatively sensitive speakers with an impedance of 8 ohms or higher are recommended for best bass performance.
Reviewed by SK, Issue 184