I used to believe in speaker break-in, but after trying over several months (to no avail) to break in a pair of Infinity Primus P362's that initially, out of the box sounded too bright, I contacted Infinity's Sean Olive and asked him how much longer I should continue the process.
Here was his reply:
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As far as "breaking in" the loudspeakers, this should have no effect on the performance or sound quality of the speaker; unfortunately this one of the many audiophile myths that, in most cases, has little scientific merit. Of course, over time, you may perceive the speakers have changed or improved because you may have adapted to their sound. That is a psychological effect that is not related to any physical change to the loudspeaker itself.
Let me know if I can be of any more assistance. Thank you.
Dr. Sean E. Olive
Senior Manager of Acoustic Research
R&D Group
Harman International
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In the end, instead of recommending further break-in, Dr. Olive requested the speakers be returned to Infinity where they were tested, found to exhibit excessive brightness as I described, and adjusted/parts-replaced to match their reference unit.
Meanwhile, over at PSB, Paul Barton has conducted experiments on speaker break in and has found nearly no measurements to support the notion that driver performance changes over a typical "break-in" time period.
(if anyone here has any test and measurement data that point towards a break-in effect, I would love to see that data, and I mean that in a genuinely curious way, not a huffy "show me the data" way...)
So based on these two experts' opinions, I would say that break-in is not required....