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Taller than the typical amp, the extra height goes a long way in setting the Vitus amplifiers 

apart, lending stature to the strength of the wonderfully austere design. My amps came in 
black, though they are available in silver as well. The SM-101’s front panel sports three 

buttons on the left side of their recessed acrylic center strip which embodies the Vitus Audio 
“V” reads: Standby, choose between Class A, A/B and Output status via single-ended or 

AES/EBU. You can also adjust for brightness of the display as well. The rear of the SM-101 
sports some great binding posts. Why doesn’t every manufacturer use these? It is a total 

mystery to me. If it adds $100 to the cost of a high-end amp, it would be well worth it. I 
cannot imagine any potential purchaser not willing to pay for such a well thought-out feature. 

And if there is any question about the “I take myself way too seriously” attitude embodied by 
many high-end designers, then look no further than the description behind Vitus here: 

www.Vitusaudio.com

 
Yes, the build quality is exemplary. The casework is freaking lust-inducing gorgeous. But by 

my math, $50K per pair breaks down to $500 a watt, by far and away the highest price per 
watt ratio I have listened to—in or out of my home. Quite frankly, I had no idea the amps were 

rated only 100 watts per channel when I received them. I probably would never have agreed 
to review them, as I know for a fact that 100 watts could never, ever even on a good day drive 

the VR7 in my huge room. Perhaps the Focus Master II, but they were waiting to be upgraded 
so my first impressions came via the VR7. 
 

Right out of the box, I knew something special, very special was happening. While perhaps a 
tad cool and a bit on the lean side, the sound was so clean, so clear and focused, my system 

no longer sounded familiar. I simply was not prepared for the dramatic change. After all, while 
amps are important, their differences are usually pretty subtle, more often differentiated by 

shifts in tonal balance and the varying characteristics related to power/control. This is a 
simplification of my experience, for sure. However, I have listened to probably a dozen or 

more amps in the last few years. Some of them were very good, a couple great and in the case 
of the last amp I reviewed, the Karan Acoustics KA S450 a phenomenal piece of gear.  
 

Then came the Vitus SM-101

 

 

What sets the Vitus apart? First off, within it’s limits, and every component has them, the bass 
control /transient speed and dynamic impact is the best I have encountered from a solid state 

amplifier. It is truly astounding, astonishing or just go ahead and make up a word that goes 
beyond these adjectives to describe the performance those 100 pure Class A watts provide. 
Every disc I played to evaluate the bass of these amps was transformed. The absence of any 

coloration, darkening, bloating, spreading of warmth into the mid-bass or lower midrange 
allowed for intense rhythmic pace and swing. Track one “War Heads” from Extreme’s Three 

Side to Every Story (A&M31454) explodes after the intro with a kick drum dominated back 
beat. I have listened to this track at least a thousand times, and I am here to tell you, it has 

never sounded anything like this. Some amps make it sound big and bold, some make it sound 
a bit leaner but tighter and drier. The Vitus gets it perfectly balanced. The lower registers are 

fast, with chest thumping power yet perfectly defined and resonant without the drying out of 
the drums natural bloom. The interplay with the bass guitar is so perfectly integrated and 
clear. This is no small task as the recording of the bass line is extremely tight, not to mention 

the precision and speed with which the bass is played.  
 

With the bass foundation established, all types of music benefitted from this transparency and 
lack of noise. And it all come back to down to the noise floor folks. The best components 

designs have dealt thoroughly with this issue, as have all great audio systems. I have recently 
included the PS Audio Harvesters in concert with the Shakti Audio Stones. Each addresses 

noise from different angles. The Harvesters are in-line AC devices the remove noise from the 
flow of electricity. The stones are passive objects placed on or under components removing 
EMI/RFI. With them, the majesty of the Vitus’ vast silence reveals a level of texture, detail and 

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