This review is going to be polarizing. It just is. This is the Surround Master by Involve Audio. It's a new type of surround decoder that, well, makes a lot of claims. For starters, the most polarizing claim is that it provides "The Most Accurate Sound Reproduction Available. Period." We'd take issue with that statement as our definition of audio perfection is adhering to the original. Discuss "Involve Audio Surround Master Review" here. Read the article.