I own a Plinius SA-100. But last weekend, I heard an Ayre V1 fed by an Ayre K1 and Wadia 860 driving a Vandersteen 5. The sound was exceptional, maybe the best I have ever heard. What was particularly satisfying was the midrange and highs which were liquid, and velvety smooth. However, with this combination, the music did not have a whole lot of get up and go. In other words, it was not terribly dynamic. Maybe boring after a while. The bass showed some evidence of a slight boominess in the midbass and the deep bass was significantly lacking IMO. Speaker cables used were Nordost SPM which, I believe are light on bass. I can't tell you whether the problem was speakers, amp, preamp or cable, but V1's reputation is to be soft in the bass and light on dynamics. Also, it has been said to have even less get up and go when used with its single ended inputs. Check the Stereophile review of Sept. 1999. The Plinius has an outrageously potent and powerful midbass but I find it slightly rolled off in the deep bass. It has a beautiful tubelike midrange. There is a slight prominence to the upper midrange and the highs are extremely clean and crisp. There may be a slight rolled off quality to the extreme highs. You have to be careful not to match the Plinius with other bright equipment. The Plinius is in general, over the entire frequency range, an extremely dynamic piece of equipment as contrasted with the Ayre. To summarize, I would say that the Ayre has beauty (beautiful midrange and highs) going for it and the Plinius has both brawn (dynamics, bass slam)as well as beauty (beautiful tube like midrange). I would say neither deliver the ultimate in deep bass extension, but I think that I would give the edge to the Plinius in that regard. Which should you choose? Both are exceptionally sounding products and truly Class A all the way. At this level, its all a personal choice. However, I believe the Plinius is considerably cheaper than the Ayre ($4495 vs. 7k+). Then the V1 has twice the wattage as the Plinius. But you didn't say which Plinius you were considering. Perhaps it was a Plinius SA-250? Happy listening!