I have owned both units... I actually bought a theta to use as temp amp while my CAV-180 was sent out for a tune up (4-6 weeks can be lifetime without an amp) ... I got such a sick deal on the Theta, I figured if i liked it better, I'd sell the Classe when it came back... Long story short, I still have my Classe... SOld the Theta as soon as my Classe came back to me... it was not a hard decision... At the time i was using B&W 804's & a Classe SSP-600 Pre.