I have noticed the same characteristic with my Denon AVR-3806 in my theater with respect to my Sony DA3ES in my living room, that is, the decibel level being a larger number on the Denon than the Sony ES. (By the way, there is some confusion with the way some people are describing negative numbers, -10 is larger than -40 not smaller.) After reading the responses in this original posting, I think people have ignored the response by Rob Babcock, which is the correct response to the original question. The decibel number on a receiver is arbitrary. In physics however, decibel does have a specific meaning. It is a logarithmic scale of sound intensity where 0 dB (decibel) = threshold of hearing = 10^{-12} W/m^2 intensity, and +120 dB = threshold of pain = 1.00 W/m^2 (W = watt, m = meter). The relationship between intensity of sound and decibel level is beta = 10 log (I/Io), where beta is the decibel level, I is the intensity of the sound in watts/meter^2, Io is the intensity at threshold of hearing = 10^{-12} W/m^2, and 'log' is the common (base 10) logarithm function. Finally note that intensity of sound falls off as one over r^2: I = P/(4 pi r^2), where pi = 3.14159..., P is the power of the sound being delivered by the speaker (measured in watts), and r is the distance the listener is from the speaker (measured in meter). I hope this helps some of you.