Stereophile :
http://www.stereophile.com/showarchives.cgi?253:3
approached the $15,000 SM-SX100 with anticipation, excitement, and deep skepticism. I was eager to hear a new technology, but how much fun would it be listening to vinyl through a digital lens, no matter how good? How long would it be before I sensed I was missing out on all that my turntable, cartridge, and phono section were capable of delivering? I wondered whether Sharp was capable of delivering high-end sound through this—or any—new technology. To the best of my knowledge, Sharp, unlike Sony, had never even tried.
I kept the amp in my system for over a month and never felt like taking it out. I never did feel like taking it out. The SM-SX100 drew the best performance out of the Sonus Faber Amati Homages that I've heard yet—especially in terms of bass extension, dynamics, and control—though the Musical Fidelity Nu-Vista 300 is clearly in the same league. But while I love the Amati, it's not the most neutral or analytical speaker out there; how the Sharp will fare with a "flatter" speaker—or with your speaker, whatever it is—I can't say.
For the first time ever, if you can believe it, I actually liked the idea that the analog signal from the Audio Research Reference phono section was being digitized. I felt that it was being "archived" in real time, as DSD technology was originally intended to accomplish. There would be no further degradation as the signal moved through the reproduction chain. At least, that's how I felt while listening to music.
Audio-revolution :
http://www.audiorevolution.com/equip/sh ... index.html
So, do the theoretical and technical claims bear out sonically in a real world environment? In a word, YES! I found using the SM-SX100 to be an extraordinary and unexpected experience. The level of performance on all source material went well beyond any other amplifier I’ve had the opportunity to review or use on a long-term basis. It is one of those rare products that raises the bar so high that it is like listening to a good quality system for the first time. You'll want to hear what all your favorite recordings sound like on it.
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The SM-SX100 goes beyond reproducing sound with an accurate tonal balance. What is even more remarkable is how this amplifier has the ability to convey the emotion and intensity of the music, allowing you to forget about the mechanics of sound reproduction and just enjoy the performance. That’s a real plus for me because, as a reviewer, I get all caught up in how something sounds and often forget about just sitting back and listening.
HomeTheater-HiFi :
http://www.hometheaterhifi.com/volume_9 ... -2002.html
A number of people listened to this amplifier, including myself, my wife, Jason Serinus, and some professional speaker manufacturers. The opinion was universal. The SX100 is an awesome-sounding product. It does not have a "solid-state" sound or a "tube" sound. It is the most neutral sound I have yet heard from an audio product. That does not mean I prefer it over everything else, but just that it does not have a defining characteristic
Audio-review :
http://www.audioreview.com/PRD_124145_2717crx.aspx
This is the best amplifier that I have ever heard. Neutral, dynamic and very musical. Drive everything without problems. This is a beautiful product and worth money