M&K V-76 ($699) The specs for the V-76 suggest it can hold its own against higher-powered, higher-priced competitors.

What's in the Box? • Cabinet design sealed • Finish flat black • Driver size 12 inches • Rated Power 75 watts • Controls variable 50- to 125-Hz low-pass crossover, level, phase switch; no on/off switch • Warranty 10 years speaker, 5 years amplifier

How Big Is It? • Dimensions (WxHxD) 15 3/8 x 18 x 19 7/8 inches • Volume 3 1/8 cubic feet • Footprint 2 1/8 square feet • Weight 48 pounds

Ins & Outs • line- and speaker-level inputs • no outputs

How Low Does It Go? • Bass limit 16 Hz at 71 dB SPL Pipe-organ lovers will rejoice over the M&K's deep, deep bass.

How Big the Bang? • Average SPL from 25 to 62 Hz 98.8 dB • Maximum SPL 106 dB at 62 Hz • Dollars per dB $7.07 That deep, deep bass is helped by consistently strong output levels.

The Bottom Line The V-76 offers the best value of any M&K subwoofer I've tested. The precise controls, extended warranty, and ability to go down to an impressive, teeth-rattling 16 Hz will offset its limited feature set for many users.

Manufacturer Miller & Kriesel Sound, www.mksound.com, 818-701-7010