Every material and component have their own distinct sound character. Understanding how materials & components and their interactive behaviour affect the sound is an essential aspect of the overall knowledge necessary to create musical sounding audio products. Believe it or not, studying materials & components is just as important as understanding circuit topology. Despite this, remarkably few audio companies research exotic, vintage & sophisticated passive components like Black Gate, Kaisei, non-magnetic resistors, silver wires or other esoteric and therefore by necessity expensive components and parts. In contrast, we are spending incalculable numbers of hours critical listening every product we make, to ensure that it maximises its performance to price level best possible.