The McIntosh XLS340's are at a price point where speaker manufacturers present statement or near statement products. There is stiff competition as companies roll out their best. Any consideration for such a purchase requires personal auditioning, perhaps more so than with lesser products. For most people with typical incomes, such a purchase is a rare event and one may have to live with their choices for a considerable time.

Concepts such as value require a more careful definition to be correctly applied with products in this category. One does not buy such a product with bang for the buck in mind. A broad definition of value does not apply simply because diminishing returns are significant at the top. On the other hand, if framed only as relative comparison to other products that are peers, a useful measure is still possible.

As for expectations of build quality based on reputation of the manufacturer and price point, the XLS340 speakers are certainly well made. Flexibility is also a strong point; with the ability to use the XLS340's as floor standing, wall mountable, or in wall speakers with variable orientation there are few limitations.

The XLS340's have much to recommend, but not without some caveats. In the upper midrange and treble, the speakers have many of the fine sonic qualities that one would expect from speakers in this class. But whether by design or otherwise, these speakers will require a good subwoofer, which is potentially an added expense. Not an issue for home theater were use of a sub should be anticipated, but for stereo applications, something to consider. Without a sub, bass output is limited and uneven. With a subwoofer, I obtained the best results using proper bass management; the combined sound becomes much more natural and convincing. At issue here is that most two channel listening systems, which are still regarded by many as the best suited for serious music listening, do not typically have bass management.

The ratings I have given the XLS340's have to reflect that McIntosh emphasizes that this design is capable of accurate musical reproduction but does not suggest any need to include a subwoofer for accurate deep bass reproduction. Value is also impacted because at this price, many competitors offer models capable of full range bass reproduction under anechoic conditions, often deeper than many of the dedicated subwoofers available on the market can go, but these products typically cannot be hung from the wall. Life is full of trade offs, even at the top.