I'll start by saying this is only my opinion of a few hours this afternoon. I am also quite a newbie at direct comparisons. So if you're looking for a technical, feature filled, measurement taken review, look elsewhere! This was just a few guys having some fun and using their (untrained) ears. My setup : Denon 3801, Panny RP-91, Mits 46807, Eosone RSF100 satellites, Samson S-1000, SVS 20-39, Monster HTS-5000 A friend of mine, Greg Shanes, loaned me his new VPMS to test out for him and demo & compare to my SVS. (Long story - he's building a room and can't use his equipment right now) I had a few friends over for the day today - John Gates and Kal Simon - you may have seen a few of their posts. We were quite curious to hear the comparison. By the way, John has a pair of 20-39s and Kal has a single 20-39. Just to let you know. First things first. The cabinet for the VPMS is large - about the size of a dorm refrigerator on it's side. It is quite beautiful - stained in a red /brown. It weighs a ton - or so it seemed carrying it down to my basement. Hookups were simple - we set up the Samson to parallel output, connected the cables with spades - banana plugs wouldn't go in the binding posts - and set the gain at halfway. Important note - I have previously calibrated my speakers and receiver with AVIA, setting my 00 level at 85db with my Subwoofer output 3-4 decibels hotter. We did listen to ALL of the movie tracks at reference level - 00db. The first demo material we put on was the first few minutes from Toy Story 2. And our immediate response was - MORE GAIN!! We increased the gain little by little until we had it cranked all the way. I can tell you that the first noticeable difference for me was the fact that it did not bottom out - at all. My SVS 20-39 bottoms out during the Title intro as well as during Buzz's flight through the canyon if I have it at reference level. With the VPMS it was clear all the way. Being a front firing sub and sitting on a concrete slab basement, it was noticeably louder and hit my chest harder. The floor actually seemed to shake! I then switched back to my SVS 20-39 and played the same scene again - same levels - same settings. I did have it bottom out at the aforementioned places. It wasn't quite as loud and didn't hit as hard. I intentionally kept from forming any opinions yet - it was only one scene. I switched back to the VPMS. We put on my DTS demo discs - 4 and 5. All three of us tend to prefer DTS. (not looking to start any arguments - just stating our opinions!) We ran through The Haunting demo scene and it took our breath away. WOW ! It was quite powerful the way the room shook. We followed it with the Dances with Wolves piece. Good detail. The gunshots had a bit more life. We also ran through the Ice Field scene from Titan AE, the beginning battle from Gladiator, and the depth charge scene from U-571. The battle scene from Gladiator was just too freakin loud. When the shots from the catapults hit the trees - well, I've just never thought that a scene was too loud before that. I thought things really shined with the U-571 demo. It was loud and powerful and made it even more of an "experience" rather than just watching a movie. After that we paused to talk. Our impression was that it was definitely made to go deeper and louder. It absolutely did so. This we had expected. Greg had told us that it was the equivalent to a pair of Ultra SVS. There was definitely a difference. Our wives noticed it as well. However, It was not as "smooth" as the SVS 20-39 we all had and used here as a comparison. The same sounds on the VPMS "rumbled" through a lot of the bass while the SVS reproduced the sounds "smoother". I realize that it's difficult to convey to you exactly what I mean. Maybe it would help to say - compare a five second snippet of sound from a Harley Fat Boy idling and a sound of a canon being shot. The VPMS had a sound that was not quite as pronounced as the rumble of a Harley, but similar if you can catch my meaning. While the SVS just reproduced the sound and that was it. I also noticed that with the SVS, the deep bass sounds didn't seem to have any echo, yet with the VPMS, big booms seemed to last a second longer. I don't know enough to say whether one or the other was more faithfully reproducing the sound. We then moved on to music. Before we tested it though we did adjust the subwoofer output of the Denon to not be so hot - again using AVIA tones to EQ the output of the Sub to the mains. First up was the DTS recording of Dianna Kralls Love Scenes. John intro'd me to this disc and I quickly grew to love it. It really leaves the impression of a table up front in a smoky jazz club. Ambiance all around. I was pleasantly surprised. Based on our movie testing, I expected it to not be very "musical". It really did blend well with my Eosone speakers. (BTW - I used to be a little ashamed of my Eosone speakers, because they weren't a , but I have truly been impressed with them since getting the SVS - they hold up quite well and compare well to other speakers I've checked out over the past year and a half. Especially for the price I paid for them!!) It wasn't overstated at all. We did turn the volume down - dropped it to -10db - a more realistic music listening volume for my home. John is the music listener of our group, so he went through a few other cds. I'll be honest - I don't know that I would've noticed a difference though had we switched back to the SVS during this. I guess my ears aren't trained to hear the differences in music. I would definitely say any differences between the two are more subtle in this area. Conclusion - The VPMS was impressive in it's depth and punch. But it wasn't as smooth. This is a brand new subwoofer though - these are the first hours it has logged, so I would expect it to smooth out a bit with some breaking in. If I were looking to upgrade at this time (I'm not!) I would want to check out a bigger SVS before deciding. I didn't dislike it, but then again I didn't fall in love with it either. I don't feel a need to validate my own purchase of an SVS, I'm just undecided as to the route I would take. Anybody want to respond???