Holographic imagaing, smooth liquid midrange, very detailed if not extended highs.

Lack of extreme HF
Zero customer support

I bought my first SE-40 from a HIFI shop in Cinn, OH about and year and a half ago. It was used and came with Svetlana 6L6 output tubes. It had a strange buzz in one channel, and it turned out to be a bad driver tube. Then I could not get 2 of the power tubes to bias properly even after completely replacing all the 6L6s. I sent it back to Solo Electronics in California at precisely the same time that they went belly-up, and I never saw my se-40 again.
then...
I found a Special Edition SE-40 at a HIFI shop in Cleveland with original Sovtek 5881s and I bought it. It is, in all respects that matter to me, fabulous. I use it with a CJ pv-10a full function preamp, Musical Fidelity A3 CD player, and speakers that I designed specifically for my listening room (1-Morell MDT 33, 2- Morell 6 1/2 in mids, 1-NHT 1259 woofer per side, each NHT 1259 has its own 300 W built-in amp, so the SE-40-SE is not required to go all the way down) Trandparent interconnects, Tranparent speaker cables. I also have a $1500 Musical Fidelity A300 integrated that sounds really good....before you hear the SE-40...then it sounds very 2-D, just like they say in the HIFI magazines. The SE-40 is downright SCARY in its ability to make your listening room sound bigger than it really is. And I don't know if the effect is actually accurate placement of musical instuments or voices, but sometimes it seems like some sounds are originating very close to me...like on my shoulder...and my chair is not in a nearfield location (it is about 15 feet from the plane of the speaker baffels).
Anyway, yes the SE-40 is rolled off in the treble (it has absolutely no output over 12 KH (but then, neither does the MF A300, at least with my speakers), but I can't hear that high anyway, and everything else is just wonderful soundwise. Biasing the tubes is a headache: the bias pots are hard to get to, and difficult to zero-in, but I have only had to do it once in about a year. So far no repairs at all have been required. And they are pretty quiet...a bit of very low level tube rush. I guess my suggestion would be to go for the Special Edition if you can find one. You won't be sorry.

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My first tube amp

After checking out the preceding reviews I am almost afraid to admit that I do not agree with much of what has been said. I do feel that the Golden Tube Limited Edition SE-40 ($1,380.) that I borrowed from a dealer to check out in my own system, is a nice sounding, yet highly colored and not particularly detailed or dynamic sounding device. The soundstage had a fair amount of width but very little depth, bass was fat/not detailed, highs were soft and rolled off and fast transients such as guitar thwacks were somewhat dull and rounded. If this is the kind of sound that "beats the pants off the competition," I can only assume my priorities for accurate sound reproduction are very different from the other people that have posted here.
I am currently in the process of evaluating a tube amp from another manufacturer (price: $1,395.) and I must tell you people that in a direct comparison, using all the same wiring and gear in my own system, this amp embarasses the SE-40 LE in every department.
I am not saying that the Golden Tube is a bad sounding amp, but it is simply not a world-beater by any stretch of the imagination. In fact I have a highly modified Dyna-70 (by AHT) that blows its doors off too! Sorry All!!!

I first heard the SE40 around a year ago, at first I thought this amp was fairly good, I am not a lover of valve amps myself but I figured 40 watts a channel for Aus$2000 each was pretty good value, I even thought of buying a couple to run my top end and midrange(55hz)the only problem is they don't put out any where near 40 watts a channel,The speakers I use are fairly easy to derive 96db so that wasn't too much of a worry to me but after auditioning three of these amps on the same system I found not one of them sounded the same (yes I had biased them),a bit of a problem if you want to run them in a monoblock configuration,so after a reasonable burn in period, and having to run one amp in stereo I realised these were not my cup of tea, I would say if you like a "fairly" fast and bright top end not a bad midrange with a bit of a problem in the lower mids "coloured and soggy", you can do without acurate musical reproduction you should grab a couple of these,at least they look really nice, but be carefull to get two that match. Regards..

Golden Tube also makes a special edition of the SE-40 (the SE-40-SE) with a larger output transformers but identical circuit layouts. I have had mine for almost one year now and cannot believe my good fortune in being able to afford honest tube "magic" that is damn close to what the VERY expensive top end amplifiers can do. As one reviewer said, the SE-40 is not just a good amp for the money, it is a good amp, period. To top it all off, Chris and the other folks at Solo Electronics (who make Golden Tube amps) have been very helpful when I had a question/problem early on. They and my dealer made things right in a hurry. But when I had to use a top of the line NAD amp as a loaner for three days, I REALLY heard what I was missing. Sure, the solid state NAD had more of an iron fist control on the bottom end, but the midrange and the highs were so harsh compared to the Golden Tube. I also use the SEP-1 pre-amplifier from Golden Tube and like it every bit as much as the SE-40-SE. Give them both a listen. I couldn't find anything in the price range that even came close. I am a very satisfied customer.

The SE-40 is a great tube amp, and a great value. For sonic realism it out-performs just about any amp I've heard in it's price range. It's extremely sensitive to what speakers you combine it with; I suspect this is part of the reason for such a wide range of opinions on this amp. I've heard my amp sound terrific and I've heard it sound like crap when combined with the wrong speakers. With the right combination of components it sounds awesome.

The SE-40 really shines compared to other tube amps costing a lot more out there. You can get the best sound out of it if you use RCA 5692 red base in place of the 6SN7s. I've tried the Svet 6L6GC but they sound hard and upfront.The Sovtek 5881s provides fuller, less aggressive, palpable, and musical sound.
Kimber 8TCs shotgun seems to work well in giving bottom heft and definition that is lacking with other speaker cables.

It is really hard to beat the price and musicality of the SE-40 when mated with
good preamp, CD palyer, and speakers.

As the owner of (2) Golden Tube Se-40 amps set up in mono configuration and putting out 80wpc at 4ohms I have to say that when matched up in the right system they can sound truly excellent. I am using them to power a pair of Martin Logan Aerius (older version) and the preamp is GT,s own SEP-1. I listen in a small room approx. 13 by 11 and sit about 7 feet from them. The effect is similiar to listening to a pair of good electrostatic headphones. If you are using a SEP-1 to drive the amp I highly recommend running it in the 600ohm no load configuration and using external resistors in the unused amp input (or in series w/the interconnect if only using 1 SE-40). My only quibbles about these amps are that if partnered with the wrong speaker, they can sound dull and uninvolving.Secondly, they are prone to producing a low level buzz which is audible if you listen for it. This is caused due to the fact that the transformers are not potted and there is some mechanical noise as a result. Hey, wadda ya want for $980, a miracle. Mix with the right components and you will be a happy camper. Highly recommended. 4 stars

I have owned this amp for about two years. I currently use a single SE40 with Spica TC60s, VTL TL2.5, Pioneer Elite PD-65, with a mix of Tara Labs RSCs and MIT Terminator 2s. The overall sound is very smooth in the midrange with natural sounding highs. The bass is definately not for Metallica lovers(myself included. If you enjoy Joan Osbourne, Dave Matthews, etc., this amp will show off their stuff. The soundstage is very wide with depth between the musicians. The Adcom GFA545 sounds overly bright and hard by comparison, but has much better control of the bass. I would rather have realistic sounding voices and instruments over strong bass, which is why I sold the Adcom. The only problem I have with the SE40 is an occasional static sound that emits from the speakers which I understand is the vacuum tube discharging static. Re-biasing usually fixes the problem, but it always seems to happen at the worst possible time. Overall, I am very happy with the SE40 and I will continue to own tubes.

Anyone with $1000 dollars to spend on an amp and doesn't need a high current amplifier should check these out. Nothing can touch them for anywhere near the price.

I have 2 SE40s and a SEP-1, I mono bridged them to run my Near 50 ME, Martin Logan Sequel II, and later Apogee Slant 6. After I read all the reviews from consumer review, I thought may be I should put some words about these products. Before I purchased these amps, I read some excellent reviews from the Positive Feedback Audio Magazine, I was so impressed that these amps were powerful enough to run the Martin Logan SL-3. So I decided to go to a local dealer and listen to them. In the store, a single SE40 was used to run the B&W Silver Signature($8000), the sound was unbelievable, the soundstaging, accuracy, detail, everything doesn't sound like a thousand dollars amp. After that auditioned, I bought two SE40s and the SEP-1 in the following weeks. The first pair of speakers used were the NEAR 50ME, right after the installation, I decided to warm the amps throughly before I listen to them for the first time, 30 minutes later, I turn the volume to about 10 O' clock, I sat back and listen to Holy Cole, Don't Smoke In Bed album, the second track, the sound really melted me down, the warmth, soundstaging, accuracy, bass tightness, everyhting was more than what I expected, these amps were just excellent. Personally, I would give them a Class B in the stereophile recommended components. Couple of months later, I bought the Martin Logans, since the reviews said they were powerful enough to run them, I decided to use the SE-40s instead of my Solid States and give them a try. Conclusion, they can't run the MLs, not enough power, period. I hear nothing as I turn the volume to 10 O' clock like what I did for my NEARs. Therefore, I uninstalled couple days later. Lastly, the Apogee Slant 6. In conclusion, sounded excellent, just like what I expected from the results that I get from the NEARs. The soundstage is larger (may be becuase it is a ribbon), overall is very comparable to the NEAR 50s.