I have owned a Rotel RA-01 for about two years. I tried to replace it with a NAD C370 but I did not like the sound of the NAD. I cannot comment on the Audio Refinement unit, although it has quite a few reviews in favor of its sound. I recently matched it with a set of Cobalt 706's and a Rega Planet 2000 CD player and I have a really nice sounding system. I am listening to my CD collection all over again. The Rotel RA-01 has a sound that never becomes fatiguing. One of the nice things about the Rotel is the headphone section and a phono input. After auditioning and owning various int amps I think that the Rotel is perfect for the money.
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