I would also like to know he answer, somebody ?
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I suspect you'd never notice any difference between the two. I'd opt for the Parasound but Rotel is very good also. Your question is pretty hard for someone to explain to you as you must not have much knowledge and therefore nobody would be able to explain the differences to any significant degree. I suspect the Parasound uses toroidal transformers also and it also has filter capacitors, it's just laid out different. Assuming the same power I'd buy the one that was the best price and warranty. Both of these companies typically are able to offer very good performance per dollar.