After 40 Years in HiFi…THIS is what MATTERS MOST!
By Steve Huff
If you read online much about the HiFi Audio hobby then you know everyone and I mean everyone has an opinion on what is most important when setting up a 2 channel audio system for critical listening. I believe everyone who has been in this hobby has a valid opinion and there are many out there. My words here are just another opinion. But let’s go back to that term I just used… as these two words are very important…”Critical Listening”.
Not everyone buys 2 speakers and an amp to sit in a sweet spot and soak it all in. Many in fact just want a stereo for the house and to play music while they are at home. If this is you, then none of my reviews or articles will do any real good for you (nor will any other reviewers words) as I only speak about systems that are setup for serious critical “sit in the sweet spot” type of listening. This means sitting in your seat that was set up for the maximum sound quality and immersion. For those who just want music in the house, any wireless setup will do nicely. A bluetooth all in one, a set of active speakers or any one of the countless options that are made for just casual listening.
But.. if you are setting up a system in a space for critical listening this post is for you. I have spent the last 40 years in this hobby learning, failing, making mistakes and learning more. I still learn a thing or two every now and again these days and assume I will for years to come. Even so, these days I have a pretty good grasp on how to set up a room for my preferred sound but it’s not as easy as just putting two speakers in a room and pressing play.
Once a budget is set for your new system and you have a space or room to set it up it can be confusing as to where to spend the most money to ensure your sound is what you had hoped for. I have seen in more than once…a guy buys his dream system, sets it up in his space and is let down. Maybe it is too bright. Maybe it is dull and too warm. Maybe there are bass issues or dead spots in the room. All of these things can lead to frustration and wanting to just give up on this hobby.

Some will say the most important thing for your audio system is the speakers. Others will say it is the room. Some will say source (streamer, DAC, turntable, phono stage) and others will say the preamp. This can sound crazy to those who are new to the hobby but I hope to calm this a bit and make it easier for those who are new to this with this article.
It’s true. I have made mistakes that cost me tens of thousands of dollars over the years with this hobby and if I could go back in time I would tell myself the facts. What are the facts when setting up a system? Well, let me tell you where those facts led me to over the last 4 decades.

The #1 Most Important Part of your HiFi System is THE ROOM/SPACE. Period. End of Story.
Again, if you want a setup where you sit and enjoy the sound, immersion, magic and connection then it must be set up just right to achieve all of this. I have set up rooms in every home I have lived in over the last four decades. Some rooms sounded amazing, others not so much. Back in the late 90’s I was spending so much on this stuff, as I was making insanely great money at that time and had it to blow. I was younger and dumber as well but it also was a learning experience. Back then, I did not realize the importance of the room and the effect it had on the sound. This is how and why I lost so much money back then. I chased the wrong things when I really shouldn’t have been chasing anything. It was my space and room providing the bad sound.
Here is an example. I once bought a home and only had a small oddly shaped front room to set it up. There was a mix of hard ceramic tile and a small area of carpet. Hard reflective surfaces everywhere but these details were not on my radar at all back then. I paid about $15k for a set of high end demo speakers (in the 90’s) and a Mark Levinson Integrated amp, the No. 383, which was a demo model at the shop so I saved a few grand. I had a nice Levinson CD player and “ok” cables. It sounded awful. I mean, awful. Here I was thinking “I just spent well over $25k for this system and it sounds awful”!
The sound was bright, lean, no bass, reflections, echo… it was the room and I was clueless as to how to fix it. Turns out my then dealer couldn’t help and tried to sell me new interconnects for $1500 to fix the issue. Looking back (I even have video of this setup back then) I can so clearly see the issue. It was the room I set it up in, and it was set up horribly. Back then I blamed the speakers. the amp or whatever I could.
I eventually gave up on that room and sold it all.
I then had the contractor who built the home take one part of my 3 car garage and make an all new room out of it for my setup. That fixed the issue but by then I had new much more basic speakers, a new amp and new CD player so I still blamed the previous gear. I still didn’t realize it was the room! I just wanted the new room built so it was more enclosed and private, and that conversion of the space cost me $7k back then, so I did it. This way, when I listened I could close the doors as to not bother anyone else. This room eventually became a full blown home theater but for a while it was for music only.
If you have a system you set up that let you down with sound, I am 90-95% sure it is the room/space/setup. It’s most likely not the gear at all as most gear these days is very good to amazing, even the affordable stuff. Also, once I learned how important the room is and how to treat it (naturally or with acoustic panels) I never heard that bad sound again.

Having just moved I have just set up an all new dedicated room for my audio system going forward. A new home, a new room. This new room is just the right size for me at almost 14X19 and when I placed my speakers, amps, source and cables in for the first time I was shocked at just how bad it sounded. I was shocked as the room shape is just right really so while I knew it would sound reflective I didn’t realize there would be no bass and a hard upper midrange.
Here I was with speakers that retail for $33k, an amp that retails for $10k and the source/cables that come in at $10k+ and it all sounded like crap in the new room. Again, I expected this somewhat but didn’t think it would be this bad. I knew the room needed work so I wasn’t worried but this really cemented the room importance fact.
I asked AI to show me a badly set up audio room..it gave me this and I agree, this would produce an awful sound.

So why did I get no bass, sharp treble and a flat sound?
The naked room had hard flooring, hard walls and nothing “soft” inside yet the amps were on the floor and the sound I was used to, which was warmer, richer, refined…was gone in this much “better” sized and shaped room. Same gear, awful sound. I knew it was the room that needed setting up but I also wondered if it was the very revealing Benchmark gear I had in place. Then I tried a warmer and richer Accuphase E-3000 and nope, still hard edged, grey, bright and hard to listen to. Not enjoyable at all.
So I sat one day and decided to order what I had to have for the room as once the room was just right, the sound would follow.
I ordered a few types of absorption panels to absorb sound frequencies and placed them in strategic areas of the room. I went with these as well as these here. I then added a set of four of this piece to the ceiling corners. Nothing expensive or fancy as I wanted to see if I could spend less and get great results.
I placed panels next to the speakers on the wall, the back corners, front corners. I placed these panels one set at a time and in real time was able to hear the sound change for the better each time. Once I placed the ceiling panels in I knew I was close.
A gorgeous well set up dedicated audio room. Speakers out into the room, room treatments, an area rug on the wood floor, etc. This is what AI showed me when I asked for a great sounding room ; )

I then ordered an area rug that was almost the size of the room, then a fluffy smaller one to go on top. My chair was ordered as well as small end tables with soft lamps. A few fake plants and a wood cabinet was installed and even some canvas art in 30X60 size to help with sound as well. I placed panels on the ceiling as well and this improved the bass performance dramatically.
A video I did on the new room
With the Benchmark trio in I was now hearing top tier imaging, a holographic stage and an ever so slight WARMTH! Yes, I was getting big body and superb tight but just right bass. The upper mids now sounded warmer and fuller vs leaner and hard. now, the new room sounds much better than even my last room. The treatments are what made the system go from downright awful to pretty amazing in sound. The room treatment and setup made all of the difference in the world and no gear swap could have fixed it. Back in the 90’s I would have blamed the gear and sold it at a loss for more gear that would sound just as bad. Now I know better and well, I should after 40 years in this hobby.
So believe me when I say that the room is the issue that some people have with sound and I believe it is why some of us keep chasing sound via new gear. It just could be due to the room not being ideal. There is no amp, speaker or source that can fix bad room acoustics so room is the #1 part of your system, period, end of story. Not speakers or amp.
So my money FIRST goes to fixing the rooms acoustics.
Many will not be able to do this as their setup may be in a living space and most significant others do not want sound panels all over the living room walls. In this case, some rooms may be fine doing all natural treatments because furniture, carpets, pillows and all kinds of things in a room can act as natural treatments. Throw some big fluffy pillows around the corners, place some blankets, a comfy chair or couch…and area rugs. This can help tune the room.
The Emotiva Nostala LB12 are gorgeous and I still have my set though they are in boxes at this moment.

The NEXT #2 Most Important Piece in your Audio System
Next in the order of importance will be the speakers (and speaker setup) though once a room is treated and ready for your system almost any well designed speaker will sound very good in your space. I have speakers here (seven sets) that are in the price range between $1200 to $33,000. All of them sound beautiful in the room and while each have their own vibe, they are really more similar than they are different.
Some have deeper bass, some have lighter bass. Some sound big while some sound a little smaller. Some throw a world class soundstage while the others may be just very good in this area. None are “bad” sounding. Some are airy and floaty, others are subdued and warmer. I could sit and listen to any of them for hours without fatigue as now the room will not allow fatigue.
For me speakers are the most personal choice one can make when it comes to building an audio system. Find what fits in your budget and tastes. Do you like snazzy looking speakers or plain? Most of the higher costs in speaker design (and amplifier designs) comes from the exotic materials that some use, the cabinet and paint and also R&D when the speaker is made entirely in house. Others look more plain, use lower cost parts and are made in various parts of the world. I always say “go with what you love and build the rest of the system around them”.

There are literally hundreds of speakers you can choose from, in all sizes and price ranges. Find what speaks to your heart and soul and I would suggest not skimping here as if you go with something other than what you want, you will regret that later. Speakers can last a lifetime so choose the boxes that speak to you.
I suggest avoiding super hard to drive speakers but this is just again, my opinion. There really is no reason to go with a speaker like this as you will need large heavy powerful amps to make them sing. You can achieve gorgeous sound with easy to drive speakers and lower wattage amps. I have never in my 40 years of audio life “needed’ more than 25-100 watts of power for my home systems. I normally use between 3-20 watts so I never understood the big amps, hard to drive speaker combo. I tried once, hated it.
Some say always go with as much power as you can afford. I say go with as much power as your speaker needs to thrive. Some speakers need 5 watts, others 500 watts. Look at the impedance as well. When you see a speaker can dip to 2 ohms, be prepared to purchase a huge big powerful amp. I like to stay between 4-8 ohms in the speaker realm personally. Right now I am listening to some of the best sound I have ever heard with a $4990 set of Fleetwood Helios and an Accuphase E-3000 integrated with its internal DAC 60 card. It’s floaty, heavenly, immersive and throws a wall to wall ceiling to floor soundstage with depth. ;ayers and magic. Not the lowest bass but most musical bass info resides between 40-150 HZ anyway, not 20-30.
I almost always stick with speakers that sit in the 87-102DB sensitivity range. This means the speakers will not need 300-500 watts to get up and groove. Again, I have owned a system like that in the late 90’s and it was never enjoyable. You have to spend more for an amp, which then means you will have more weight and heat, and IMO it is not necessary in 2026 for magical sound. Now, if you have a 50X100 room, maybe you will need some monster speakers and power but I am taking normal sized rooms here.
I know some will disagree but I feel when HiFi went to big power amps and huge exotic speakers that were designed for flash and HARD to drive that we lost the plot a little. I have heard many of these setups and I have never heard one that truly engaged me. Even when I sat down with a million dollar system I was left scratching my head and wanting to go back to my own system. Seriously… and this is why I have no interest in some brands of loudspeaker. To me they are about flash, specs that mean nothing to me and price. I buy a speaker to enjoy music in an immersive way, not to impress strangers. I’ll take a speaker like a SV Gro or a Borresen model over any of the heavy hulking models out there today in the same price ranges.
Back when I could have owned anything I wanted, I auditioned many of those big metal speakers…I listened and always left saying “I do not get it”. Just never connected with them and still do not. Back in the golden age in the 70’s 100 watts of power was considered big time and speakers were easier to drive. Somewhere along the way someone said “hey let’s make this big box that is hard to drive. We can then sell mega amps that have a huge profit margin”. Today I seen no reason for 200 lb amps but maybe this is just me.
I like to look ahead rather than back and I also like to make things easy to enjoy.
The gorgeous T+A Talis R330 Speakers are beautiful in every way. One of the best small 2 way speakers I have heard.

I am not against exotic or pricey speakers as I love all of the good stuff. The SV Audio Gro I have here are 91-92 DB efficient. I can run them with a 20-30 WATT class A amp to full volume and energy. They sound incredible with solid state and tubes and deliver emotion, immersion and all out phenomenal sound that is in no way mechanical or overly analyitical.
As I write this, believe it or not, that Benchmark setup that many call bright and fatiguing is delivering rich, refined and warm leaning music to me that is holographic, open and yet with nice body and downright incredible bass. When I go to the Accuphase E-3000 I get a bit more bass bloom in the upper mids and extra refinement which is nice.
At the end of the day pick the speakers for your budget and space. No need to spend a fortune here either. In fact, my fave speakers ever are probably the Fleetwood Helios. Under $5k, handmade in the USA, real torrified PA Ash wood, a pricey pro driver that no one in home HiFi uses due to the cost and yes indeed, these deliver unreal sound. They can play as loud as you need, up to 113 DB, without sounding stressed. While they lack in super low bass I have never seen the use for a subwoofer that goes down to 18-20Hz for music. Movies. sure. Music … no. I have a lot to say about subs as well but will save that for a video coming soon.
Also let me clarify that just because I am no fan of 400 lb $200k speakers that need 1000 watts of power to be driven doesn’t mean many are not fans of that type of system. These words are just my personal opinions after being in this hobby for so long. Some things are made for all out profit…some are made for all out enjoyment.
Anyway…so we have the room setup. We ave our speakers. What is next?

The #3 Most Important Piece of your Audio System
Some will say amp…but not me. It’s the SOURCE in my experience which can be a streamer and DAC for your digital music or a turntable and phono stage for your analog listening. These days I only listen with streaming as for two decades I have tried and tried to get an Analog setup I liked here but it never works out for various reasons. So these days I have given up vinyl and stick with streaming though who knows if I will try again, I still get that itch at times but I have always been let down with vinyl when compared to digital for all out sound quality. Yes, my digital always sounds much nicer than vinyl has. With all of that said I can see myself trying one more time in the future as I feel like I can find a happy medium here with Analog.
I have tested streaming setups that cost $30k and while digital can get to the level of “holy wow, this is out of this world sound” it will cost you a ton to get to that spot but let me say this…it’s not needed, just a bonus if you can afford it though it doesn’t make or break a system. DACs like the Immersiv D1 and Audio Mirror Wave DAC are simply unreal if you have the funds and can truly bring a system to new “immersive” heights. When I first heard the Wave DAC it was a sound I never heard before, and I have heard A TON of DACs. Even so, I have a DAC here that costs $350 and is as well built as some $5k DACs and sounds like a $2500 DAC. Many options out there.

FACT: A great source can truly elevate your sound to new levels.
Today I do not have anything exotic for streaming but what I did end up with is more than good enough for me as I listen for hours on end, and love what I get back from my system. Today I use an Eversolo T10 streamer (I much prefer a streamer without DAC) into either the Benchmark DAC 3 or the Accuphase E-3000 with its DAC 60 card installed. I may have gotten off the constant DAC upgrade wagon. Unless something comes in that truly blows my mind (maybe the new Accuphase external DAC) in a meaningful way, I will stick with what I have. It all sounds beautiful and I have no complaints.
To be honest, if we didn’t move I would and could have kept my exotic DACs but I could not afford to with the move. New move, new phase of life. I do miss them though again, not “needed”.
With all of this said, the source is so important and for me makes a much larger difference than an amp will bring. I have tested these things and yes indeed amps do sound different but not as different as a truly great source will sound. If setting up a critical listening system do not skimp on your source, in particular your streamer or DAC. These can really bring the performance down, especially putting something like a Wiim Ultra into a higher end setup. You will be missing out on imaging, soundstage, air, magic , etc. It May sound good to you but you will be missing a lot of musical information and will cause a bottleneck in a system that has higher end gear around it.
I love the Matrix NT1 streamer, probably my fave high end streamer and it’s $5k. The Eversolo T10 gets close to the sound but it’s a little different. More impact and punch vs more flow and air of the Matrix. Either will sound pretty sweet and both function flawlessly. I also like the Lumin U2 and HiFi Rose RS130 for there nicer build and design but the apps are not as good with them vs the previous mentioned.

The NEXT #4 Most Important Piece of your Audio System
The amp comes next and over the years I have owned tubes, solid state in class A, A/B, D and GaN. I have owned mono block amps and stereo amps. I have owned integrated amps in the affordable lane and exotic lane. I have went through many phases like when I only wanted Class A or Class D GaN. In the end I always seem to land back at Class A/B as for me it seems to have the best balance of everything. They do not get hot, do not cost a fortune to run and usually sound “just right” with most music. I have heard Accuphase that was Class A and A/B, same with Luxman and Pass Labs. Today I prefer the A/B sound and the benefits of A/B as well like no heat and less cost to run. I mean, in a fantasy land I would own a Class A/B and A Accuphase, a Class A Pass Labs and one of each Luxman, lol. As is I have to balance cost vs what I get back.
When building a high end setup for sitting down and listening to for hours you will also want to pay close attention to how you power your speakers. One thing I have found is that today’s higher end integrated amps can be just as good as mono amps with a separate preamp. I have owned quite a few “seperates” systems and being 100% honest I never heard a sound improvement though many say they do. Maybe it’s because I always owned the flagship integrated amps from Luxman, McIntosh and many others. These flagship integrated amps really give up nothing to their more pricey separate counterparts. I have tried and tried but always prefer the Integrated at the end of the day. Easier, sounds as good and usually looks nicer.
In many cases I have also preferred the integrated for space savings, cable savings and in some cases even sound. My fave integrated amps lately have been the Luxman 509Z, the Accuphase E-3000, Yamaha AS3200, AGD Allegro and a few others.
I love amps from many brands and the differences are minor but there. Luxman has an electric big sound full of detail, rhythm and life. It’s energetic and dynamic as it gets. Accuphase brings a richer, warmer and more beefy sound. Pass Labs is less warm but sort of a mix of Luxman and Accuphase. Amps from AGD are smooth, silky and revealing with a refinement I rarely hear. They all sound different but not drastically so. I mean, something like an Imersiv D1 DAC will make a bigger change to the sound than any of these amps will. I have heard it, lived it and experienced it.
Just get the power right for your speakers and choose a low noise amplifier. Noise will hurt your sound as well and I have learned over the years that a silent amp is the best amp. Once the room is just right and your have your source settled the amp will finish off the system. If you spent $3k for your speakers then you should spend at least that on your integrated amp. You should spend a touch more than that on your streamer and DAC. Everything matters in a well setup system…everything. I would avoid buzzy amps or amps with noisy transformers.

The NEXT #5 Most Important Piece of your Audio System
The last and final step is also very important and I just spent 10 days doing a massive comparison with cables.
DO NOT skimp if building a serious system as cables are not snake oil. They are the piece that carries the life force of your entire system….the sound…to your DAC, AMP and speakers. I am not saying to spend thousands on cables but just not to cheap out here as they can and may make a very nice difference for you.
Here is one test case I did…
So with my Benchmark LA4 preamp, DAC 3 and AHB2 AMP the company itself, Benchmark, recommends their very affordable cables to be used with their gear. They offer up speaker cables and XLR cables for a very low cost and they have even written an article that says high cost cables are snake oil. Ok, good deal! I wanted to see for myself though so the company sent me the Benchmark Speakon Speaker cables and their own XLR cables.
I set up the all Benchmark system with these cables from Benchmark, which would save me around $8k if they worked out. My reference is Synergistic Research Foundation XL cables and I use them for everything. Power, speaker, XLR, RCA, digital, ethernet and USB.
With the Benchmark cables in the sound was easily audibly duller and more subdued in sound. It flattened quite a bit and lost the all out feel, the excitement and the depth, soundstage and precise imaging of the Foundation XL cables. Yes, even the power cables made a difference. I tried and tried and tried again as believe me…I wanted to say “wow, they were right…I hear no difference”. Sadly, this was not the case but I wanted to test more.
I listened to the Benchmark cables for 6 days straight. Every day. When I went back to my Foundation XL setup the sound grew larger, became more open and alive yet stayed more warm than bright and allowed the imaging to lock in just right. Was no contest for these ears so yes cables did make a difference for me.
Now, if I never heard the Foundation XL and only heard the BM cables I would never know any better and would say they sound awesome. It can get better.
Moral of the story here is cables matter but no need to go crazy. Just get good decent cables and avoid the crappy copper wire you see at Best Buy or Amazon. Cables will finish off the system and when everything is done just right… room treatment, speaker setup along with a source and amp that mates well with it all…good quality cables will make it all shine. I once went through a cable phase where I tested cables from many of the big names. All made a difference to the sound and none sounded the same. It’s not about cost of cable but synergy with your setup.
Audioquest have never been my fave cables. They are often more illuminated and shiny in sound. Nordost is more about soundstage size (huge), imaging and holographics but they cost a ton for where you should start (to get these benefits). Synergistic Research has some warmth, body and illumination but it’s more refined and smooth vs Audioquest. I have also tried tons of lower cost options like anti cables, blue jean cables, morrow cables, Cardas cables and tons of others

So there ya go. In my world and after 40 years of listening…the room is #1, then speakers…then source..then amp…then cables. This took me 40 years to fully 100% lock this down (for me) and it’s always the same order. It’s funny as 25 years ago I never thought about the room and always had a hell of a time getting the sound I loved. I usually never did.
I wasted so much money in my lifetime chasing the gear when I should have chased making the room right. Now that I have a room that sounds perfect to me each piece of gear I swap now allows me to hear each change or what the next amp will do, the next DAC, etc. Also I found it fun to try so many things for the room and again, I learned a couple of new things, even after all of this time. That comes with trial and error though.
Anyway, there ya go! Hope some of this was helpful to someone out there! Enjoy!
PS – Again, if you just want music in the house in the background or when company is over to play in the background none of this matters. Just choose any number of decent bluetooth or wireless options that take up minimal space. What I speak of here is for those who want a “system” set up for deep listening.