SPL is a German designer and manufacturer of professional recording and consumer high-end audio electronics, which caught the eye of our editor, Jerry Del Colliano, in his reviews of the SPLPerformer s1200 (read it here) stereo amplifier and Director MKII DAC/Preamp. Based in Niederkrüchten, Germany, where their DACs (digital to analog converters), preamplifiers, and amplifiers are designed and manufactured, SPL implements a level of ultra-high quality and engineering at price points below what we have come to expect from European manufacturers and, particularly, German audiophile companies. One central theme in SPL’s product line is their innovative and proprietary VOLTAiR technology, implemented in all their products, including their new $4,999 stereo amplifier, the Performer s900, which is the subject of this review. Let’s put this amplifier through its paces and explore the technology and performance more deeply.

What Makes the SPL Performer s900 Power Amp So Special?
- The SPL Performer s900 is a Class-AB stereo push-pull amplifier, rated at 200 watts per channel at eight ohms, 370 watts per channel at four ohms, and 420 watts at two ohms.While the power output is not doubling as impedance decreases, power is still increasing, and is stable to two ohms. Not all amplifiers can do that and, considering the compact size of this traditional Class-AB amplifier, it is a testament to the design and engineering that this one can.
- SPL’s proprietary VOLTAiR technology is foundational to all their audio components, including amplifiers. All manufacturers of audio components use rectification, which is the conversion of AC (alternating current) to DC (direct current). Most rectification creates up to 30 DC volts for a component to work with, typical within the industry. The VOLTAiR technology converts AC up to 120 DC volts, four times the standard voltage. To make this process work, SPL manufactures a proprietary op-amp (operational amplifier) called SPL 120V SUPRA. The benefit of 120-volt DC technology is that audio signals operate at their optimal range, instead of their maximum limit, as with 30-volt technology, or, as SPL describes it, their “critical limit.” SPL claims audio signals that operate in their optimal range lead to increased dynamic range, improved signal to noise ratio, and improved headroom. T+A, another German manufacturer of performance audio components, also uses high DC voltage technology in some of their products, which we will discuss further in the review. The SPL website has an informative video on VOLTAiR technology, which is viewable here.
- The SPL Performer s900 has XLR and RCA inputs, making connectivity convenient.
- The SPL Performer s900 allows input sensitivity control in .5 dB steps, from zero to minus 5.5 dB, allowing better preamplifier matching.
- The SPL Performer s900 includes a trigger input for a compatible preamplifier to turn the amplifier on and off.
- The speaker outputs on the S900 accept banana plugs or bare wire. I used Wireworld’s “tube” connector, essentially a banana plug, and it worked really well. Del Colliano got to listen to this amp for a few weeks before I did, and he used bare wire.
- The SPL Performer s900 uses a protection circuit to guard against DC and overheating.
The SPL Performer s900 design includes two sizeable internal heat sinks that run front to rear on each side of the component, and are hidden by the enclosure for a sleek look.I ran the Performer s900 extensively, and it never felt hot. In fact, I could hardly tell it was on. - I love that there is a third faceplate color (red) available, in addition to the standard black and silver. My review sample was black, and it looks great. But online, the red faceplate evokes an intriguing new look for audio components and would be my first choice, offering a departure from the status quo. A robust cobalt blue would be a nice addition, if SPL were considering a fourth color.
Why Should You Care About the SPL Performer s900 Stereo Amplifier?
The SPL Performer s900 stereo amplifier sits in the sweet spot of their amplifier product line, striking the right balance of size, power, and price. At $4,999, it is approximately $2,000 less expensive than its big brother, the Performer s1200. Unless extremely low-sensitivity speakers are a concern, additional power, size, and expense are unnecessary. The SPL Performer s900 is a unique product when you consider power output, stability to two ohms, design, and compact dimensions.

Some Things You Might Not Like About the SPL Performer s900 Stereo Amplifier …
- While a big part of the attraction of the SPL Performer s900 is its compact size, it also creates a concern. Standard audio equipment has a 17-inch width, and most audio racks and furniture in the U.S. are manufactured around that. Also, aligning a single SPL component with other full-size brands will lead to visual disarray. I am warming up to the compact component trend of various Class-D and GaN FET amplifiers, streamers, and DAC manufacturers. Still, it is a challenge when matching larger legacy components. Size disparity is a manageable issue, but it can also be a personal rant worth pointing out.

Listening to the SPL Performer s900 Stereo Amplifier …
My current reference system is a Pass Labs XP 22 preamplifier, wired to a set of Pass Labs XA60.8high-current monoblock amplifiers, operating in full Class-A up to 60 watts at eight ohms, doubling power at four ohms, and again at two ohms.
The Estelon AURA floorstanding speakers are the speakers of choice for this review. The HiFi Rose RS130 Transport with a PS Audio Stellar Gold DAC, which I have from recent reviews, is my source. The system is connected with Wireworld Eclipse 8 speaker cables, interconnects, and Electra 7 power cables for the amplifiers.
I was impressed in my early listening with the Dave Matthews Band on the track “Say Goodbye” from their 1996 Crash album, through QoBuz, which was a 16/44.1 FLAC stream. While my Pass Labs amplifiers are not comparable at three times the price and, with the advantage of mechanically separate channels, they were what I had on hand, so the SPL had some big shoes to fill when it was rocking out tunes on my Estelons. Somewhat surprisingly, the SPL Performer s900 possessed a familiar character with imaging and soundstage. There was a broad audio representation that wrapped around the Estelon AURAs. With the SPL replacing the Pass Amps, the imaging was robust, with nice depth, and the placement of musicians and vocals sounded quite precise. This track has an impressive percussion presence throughout most of the track that came across as dynamic and rich in tone and tenor. Also, the separation between instruments provided realism but, in direct comparison, the XA60.8s have the advantage that Class-A topology and separate amplifiers often bring.
The track “School” from Supertramp’s 1974 Crime of the Century album, remastered in 2010, was streamed with QoBuz 24/192 FLAC file. The first 1.44 minutes is a mellow electric piano and guitar beginning, which played at about 70 dB, but abruptly increased to about 82 dB with an aggressive piano, bass guitar bassline, and percussion that was dramatic and dynamic simultaneously. Once again, I could sort out each instrument in its own space, with great depth and width along with a nice soundstage. Bass frequencies were well-controlled, with detail without exaggeration. This SPL amp made me feel like I was closer to the recording, as it had that in-the-studio immediacy and feel.
The Beatles track “Come Together” from their Abbey Road album provided a 2019 mix on QoBuz, a 24/96 FLAC stream. As we have all heard, this song has a fantastic and aggressive bassline from the start, which sounded incredible and snappy. The SPL Performer s900 was pushing the Estelon AURAs hard, and they delivered another example of detail and dimension on the lower end. As a side note, I have read that bass is not the Auras’ strength, but I have found that they can play astonishingly deep and detailed with the proper amplification and speaker positioning, as was the case here. The trick is to remove any cabinet or rack between the speakers. The SPL Performer s900 and the Estelon AURA were excellent audiophile dance partners.
Will the SPL Performer s900 Stereo Amplifier Hold Its Value?
SPL is a newer player in the audiophile space in the United States, which potentially could be an issue, but their appeal in the pro audio market more than offsets that. Also, SPL just won our Product of the Year award for their Director Mk2 DAC/Preamp. People are learning about this brand, its ample features, it’s insane build quality, and its well-above-its-price point sonic performance. Pair this recent audiophile hype with the lack of units out there, and your $5,000 is going to be suitably safe with the SPL Performer s900.
What is the Competition for the SPL Performer s900 Stereo Amplifier?
The SPL Performer s1200 (read the review), reviewed earlier this year, retails for $7,221, and is the largest, most powerful stereo amplifier in the company’s lineup. Compared to the s900, power increases to 300 watts per channel at eight ohms, 520 watts per channel at four ohms, and 550 watts per channel at two ohms. However, the Performer s1200 is almost twice the height of the s900. You can save some space and money if the additional power is unnecessary.
The Benchmark AHB2 (read Mike Prager’s review here) is a Class-H design that uses THX-licensed feedforward technology that retails for $3499. The AHB2’s claims to fame are its incredibly low measurements in distortion and noise and excellent high signal-to-noise ratio measurements. Its power output is 100 watts per channel into eight ohms and 190 watts into four ohms. The AHB2 can also be bridged and used as monoblocks, if you need more power and have the cash for two. I have never experienced the Benchmark amplifier, so I cannot comment on its performance, but be sure to check out the Future Audiophile review here.
I will include the Pass Labs XA25 (read Jerry’s review here), which retails for $5,150, purely based on a price point similar to the SPL Performer s900. The Pass Labs XA25 offers a different way to spend five grand with Class-A amplifier topology. At 25 watts of pure Class-A output, it is far from the s900 power level, but it is a high-current amplifier that increases output as impedance lowers. Jerry was able to shoot these two out and, while he liked the Pass incrementally better, he loved the lack of heat from the SPL. He also commented that the sonic difference between the SPL Performer s1200 and s900 isn’t as big as the price difference, and that the s900 might be the “Goldilocks” product in SPL’s audiophile amplifier lineup.
The T+A A200 stereo amplifier from their 200 series product line has too many similarities to the SPL Performer s900 to ignore. First, T+A is not known for being inexpensive, but the 200 series product line aims to change that. The T+A A200 amplifier retails at $5,860, comparable to the SPL Performer s900. Second, both brands have German heritage. Additionally, while a bit larger than the s900, the A200’s width at 12.6 inches is also compact. Lastly, the T+A A200 borrows their higher-priced T+A HV product line’s DC high-voltage power supply design. The similarities stop there, since the A200 uses Class D PURIFI Eigentakt amplifier modules, which is not a bad thing, but different when considering the SPL Performer s900 class AB topology. The T+A A200 is rated 125 watts at eight ohms and 250 watts at four ohms.

Final Thoughts On the SPL Performer s900 Stereo Amplifier …
As I sit in my listening room, with the SPL Performer s900 sitting on top of the box it was shipped in (I am getting an amp stand very soon, really), with the Pass Labs XA60.8 monoblocks in the background, I begin to ponder their differences and realize the accomplishment the SPL Performer s900 achieves: the Performer s900 was not outclassed by the three-times-more-expensive Pass Labs monoblocks and did offer a notably similar resolved sonic presentation.
The fact that I preferred the cumbersome Pass Labs XA60.8 at three times the price is beside the point: the SPL Performer s900 made me consider it an alternative, which is a big deal. On that note, the s900 makes me wonder how a set of SPL Performer m1000 monoblocks would compare to my Pass monos. Suppose you are in the market for a high-powered amplifier, and prefer the tried-and-true traditional toroidal Class-AB topology that will work in any space. In that case, the SPL Performer s900 should be on your very, very short list of auditions. The SPL Performer s900 is one of the best-built amps that I’ve seen in a while, with sonic performance that well exceeds its $4,999 price tag. We’ve got a winner here.