I have both the Nautilus 801 and the Matrix 801 Series 3. To me, there is really no comparison. The N801 is a far superior speaker to the M801S3 in virtually every way -- accuracy, imaging, soundstage, better top-end and low-end responses, etc. That is not to say that the Matrix 801 is a bad speaker. It is a terrific speaker, except that the N801 is in a different league. I currently have the N801s as my front L/R speakers in a home theater setup, Nautilus HTM-1 as my center, and N805 as my side L/R speakers, and M801S3 as my rear L/R surrounds. I use a Krell FPB600 to drive my N801s and a Krell KAV-1500 to drive my other speakers. I use the Lexicon MC-1 as my preamp/processor. Net, as you can see, I am a lover of B&W speakers. The M801S3 sounds absolutely terrific, with a lot of warmth and sweetness. However, the N801 really is something else. I strongly urge you to A/B test them yourselves if you don't believe it.....
