sounds weak and a bit too scratchy in the highs. Lots of sibilance in the vocals and mediocre soundstage. I hooked this to a pair and 2 pairs of kef q100 and my harman kardon avr330 sounds way better than this amp. From the internals looks like a decent amp w big toroidal and lomg heatsink and nice simple circuitry but unfortunately lacks a lot in sound quality. 2 stars only because I paid 25 bucks but for 100 bucks 1 star

raspy noisy highs, weak current, anemic mids

Built like a tank. VERY heavy with a huge toroidal transformer. Sonics are a full step or two up from most mid-priced HT receivers (especially in the quality of bass reproduction). Compared to my Adcom GFA-535 the Niles has a colder and a bit more forward sound. BUT, this can be a good thing depending on your speakers and personal taste. To my ears the Adcom's famous "warmth" is a deviation from neutral sound and a form of coloration. The Adcom's warmth is a bloated mid-bass. The Niles bass is more controlled, leaner, and neutral. Which one is better depends on your personal taste. With that said, both amps are the best eBay amp bargains you're likely to find.

At their used price there's not much to complain about. They're not going to give you the depth and richness of a great high-end amp and the upper mids lack full body. You get what you pay for. If you're looking for a true buget amp (mine was $79 and that included shipping) you should put this one on your list.