I have the JA-99C/1C combination. I have compared the power amplifier against a Perreaux 250wts power amplifier, and the pre amp against a Plinius M-16 from memory. The Jungson did make the Perreaux sound like a toy in comparisson, the Perreaux sounded very harsh and unmusical, and was especially lacking in the mid range. The Plinius was again harsh and unmusical in comparisson in combination with the jungson power amplifier. The jungson sound is very nice in the mid range, the only reservation I have about the pre-amplifier is that it lacks in the upper range in extention and air. It sounds ever so slightly topped off in that area, alsmost like the pre-amp seeks to make the amp sound less trebble rich and fast. Overall I have preferred using the pre amp instead of direct from a denon s-10 cd player, it makes the music sound wider and more controlled, but slightly less direct plus a slight frequency cut off in the high registers. Which is in my opinion the only weakness the pre and power amplifier exhibit. If one was to use the power amplifier with a very good tube pre amplifier I think you should be very impressed. I have compared this to one tube pre amplifier about US$2000, and the Jungson pre amplifier sounded again far more rounded and musical, the particular tube pre did bring out more bass depth and extention. Overall I prefered the Jungson pre amplifier much more, the whole range was much more natural. From my limited audio experience I would think this combination would be in the US$5000-6000 price range in performance, possibly more. I have used silver or gold coated silver connections to bring the speed up, which the amplifier needs. My system has been denon S-10 cd player, Faroudja DV-1000 cd dvd player and Mordaunt Short Signifer speakers.