Tru Technology is one of the last companies building high end amplifiers in the U.S.A. The Steel series is there entry level offering. The Billets, their upper line, can sell for several thousands of dollars per amplifier. The steel series retails in the $1k ballpark. The quality of Tru amps is considered superior to anything mainstream. These are first generation cases. The S500 I bought new from an authorized dealer several years ago. The S44 I bought a couple years ago off a forum. The previous owner bought it supposedly NIB, but when he hooked it up it didn't work so he sent it into Tru for repair. They replaced the entire motherboard, so the case and plugs are the only original parts. It has no visible flaws. I hung on to these for a long time hoping to use them, but now I need to sell them.