Stereophile's Fifth Element column talks to Richard Rives Bird of Rives Audio about all things acoustic. Basically, acoustics of your room will define if your room sounds like the symphony's concert hall or the symphony's bathroom.

"$15,000 worth of equipment with $5000 spent on acoustical design and treatment will sound far better than even a $30,000 system in an untreated room. The acoustics are just fundamental."

Rives Audio provides acoustic analysis of your room with prices starting at $1000. They also sell couple of other products to help tailor your own system and achieve the best acoustics possible. This is a must read for anyone who has even the slightest desire to achieve their full potential.

Fifth Element Acoustics [Stereophile]
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