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NAD designed this amp using the same principle behind their higher-end components — a no-frills approach that puts the focus squarely on performance, instead of bells and whistles. It boasts a high-current toroidal transformer — usually found only on expensive audiophile gear — and other carefully selected parts to provide punchy, lifelike sound. It makes the amp sound much more potent than its 40-watts-per-channel rating would lead you to expect.