Great sound doesn't happen by mistake, it is designed, and so it is with the Theater Master which employs the Digital Flywheel (Ovation & Signature only), a jitter reducer that smoothes out instantaneous time-base fluctuations resulting in exceptional resolution. The AccuLinear circuit is responsible for the complete lack of transient distortion, eliminating all harshness and glare without rolling off the top end.

You know this processor must sound spectacular to get me to listen to country music and enjoy it. The latest George Strait album, One Step At A Time (MCA Nashville), is DTS-encoded and the extended dynamic range of this 20-bit mastered disc creates a larger than life sound field that immerses the listener into the music. The Theater Master delivers these tracks with remarkable warmth and depth. The near field monitoring of Titanic (Laserdisc, Dolby Digital, Paramount) is amazingly transparent. Dialog is crystal clear, clean and perfectly focused even when the other speakers are reproducing the hyper-realistic creaking bulkheads and turbulent torrents of water. Even more sedate scenes such as in the dining room, reveal the ambient effects so distinctly and realistically you feel like a guest at the table.

The CINEQ circuit provides equalization for exceedingly bright soundtracks and recordings, though I never felt the need to leave it engaged. The comprehensive, bass management system makes it possible to either crossover or roll-off any speaker to get the best possible blend between speakers and subwoofer(s). A unique feature is the ability to store up to 10 different system settings. For example, you might like a different balance for DTS music only discs compared to Dolby Digital movies. Each could be a separate setting, accessible at the tap of a button.

If you want something better than this, you need to splurge for the Signature ($6,495), which features a Teflon analog circuit board and passive components with DACs that guarantees THD and noise level below -96dB. A 20-bit delta-sigma A-to-D converter is included for improved transparency of analog signals.

The Downside
Be advised that there are no manual controls, not even volume, on the Theater Master. While this is a minor point, it's an unusual design, and something to be aware of if you're prone to misplacing remotes. In the pursuit of sonic excellence, many manufacturers including EAD, choose to exclude the built-in RF demodulator that is required for playback of Dolby Digital Laserdiscs. If you're not into Laserdiscs, this point is of no consequence. If you need the demodulator it will run an additional $395.

Lastly, balanced outputs for more than the mains would have been nice, even if it meant making the unit slightly larger.

Conclusion
For optimum performance of digital surround, set-up is critical, amounting to half your set-up time. The Theater Master's Auto Setup is extremely effective and a welcome relief. EAD did their homework on this one. Novice and expert alike will be up and running with this unit faster than any other processor on the market.

When you consider that touch screen remotes with the flexibility of the one included with the Theater Master can run upwards of $1,500 separately, it considerably raises the overall value of this product. If a state-of-the-art processor is in your immediate future, the Theater Master belongs on your short, short list. Sonically, it's superb. Operationally, it's uncommonly simple. Cosmetically, it's beautiful, adding some class to a sea of black matte products. With three versions to choose from that fit various budgets plus a simple dealer installable software upgrade path to the next level, the Theater Master guarantees satisfaction for many years.