I don't know but the source is at least as important as the amp IMHO. Garbage in garbage out as the saying goes. If you lose information at the source it can never be recovered down the chain. And room treatment is also important much more than cabling, etc. Once again JMHO. That said the amp is important so maybe 60 or 70% to the speakers?\n\nAudio Science Review has already proven that a $500 DAC can be best in class and one costing as much as a used car can be garbage. That just does not have to be a large investment. My Marantz hasn't been tested yet so I can't judge it on sonic purity merits, but I bought it more for looks and features than anything. If he ever does test one and it's crap, I might reconsider.\n\nI'd place room treatment above cables too, as soon as we move and I get out of this 10' x 10' purgatory I'm stuck in. I have every intention of putting money into room acoustics, hopefully by year's end.