A week or so ago I posted my initial impressions of the JBL S312II speakers , I was quite enthusiastic about them but had'nt really done any critical listening. I am not going to compare these with my Adire Kit281s because a fully assembled pair of Kit281s is just under $1.9K shipped, while the S312s are around $600-$800 shipped. Right out of the box they are quite harsh in the top end and I thought it had went away but it had not. I have auditioned these for about 20 hours so they are not broken in yet, but the basic characteristics of the loudspeaker are not going to change all that much more. I have had a chance to play some Jazz, Rock , pop and Techno music and several DVDs. The first thing I have to say about these is that they are very detailed and revealing. The mids and highs on these speakers are too harsh. I cannot really put my finger on it but all I know is 1 hour of listening to these speakers even at low volumes gives me a mild hearing ache no matter what the material is...they are extemely fatiging. Everything is just too in your face. The bass on these speakers is really good, they extend deep and accuratly not boomy at all. Which brings me to the next point, these are room placement friendly no matter where I put them in my small room the bass never became boomy. They are quite fun and exiting to listen to for a short period of time but they are fatiging speakers and not good for a guy like me that listens to many hours of music every day. The deal breaker: No matter how hard I tried I could not become lost in the music because they had a hard time holding an image and just when I would start to get into something my ears would tell me to shut them off. I think these would make a fantastic party speaker , they go very loud and stay clean..but you best wear some ear plugs if you are close to them when you crank em'. These would also make a great HT speaker/music speaker in a very large room ,you would have to sit at least 20 feet away from them ..the back of my room is right about 15ft from the speakers and they are still too harsh for me. Sorry guys I really wanted these speakers to work out for me considering I got them at cost. I paid $435 w/tax for the S312s, this is Best Buy's cost on these speakers. And you know what?...I still feel ripped off because I don't have any use for such a speaker. (but hey I felt more ripped off when I bought some Paradigm Monitor 7s and PSB Image 4Bs too so don't get mad at me JBL owners.) BTW I see the JBL S26 speaker totally different. I purchased them on a whim and I feel like I hit the speaker selection lotto. I use these as nearfield monitors for my computer and I can listen to them all day long. I put them out in my living room on top of the S312s and they sounded really good but not as good as they sound for my application. They are nearly perfect in every way.