Well, there is Mcintosh and then there is everything else (this comment is both true and designed to for effect). What constitutes a better value is purely a matter of opinion. Mcintosh amps are expensive - you probably don't get a doubling in performance for a doubling in price. I auditioned every amplifier in the 100 watt plus range I could find within a driving distance of 100 miles. I ended up with a Mcintosh - so I thought it was a 'better value' than anything else. Some say that Mcintosh amps have their own sound (an amplifier really should not) - I don't disagree, again I chose a Mcintosh.