To those of us chasing the Nth degree of performance from our home theaters, it's always exciting when a truly audiophile company like Sim Audio attempts to define the state-of-the-art.

Sim Audio's MOON AV series is expanding with addition of the MOON CP100 pre/pro MC-100 five-channel amp. The CP100 will be loaded with HDMI 1.3 switching, onboard Dolby TrueHD and DTS-HD Master Audio lossless decoding, Audyssey auto calibration and room EQ, and 7.1 channel balanced outputs.

THe MC-100 will feature a massive, over-sized power supply, balanced inputs and high quality components throughout. It's power is rated at 150-Watts per channel into 8 ohms and a full 300-Watts into 4 ohms.

Sim Audio exects these new components will street in Q1 of 2008 with the CP-100 coming in around $10K and the MC-100 at around $6K. I've had a lot of experience with Sim Audio's components over the years, which means I"m waiting for this one with bells on. Look for UAV to commission a review as soon as Sim Audio can ship!