I know the topic of power conditioners is somewhat contentious on here as many feel they are quite worthwhile and others believe they are "snake oil". As posted on another thread, I just received a new AudioQuest Niagara 1200 yesterday. I spent some time breaking it in and listening last evening and I thought I'd pass along my impressions. My Objectives First, I'd like to make clear my rationale and expectations for this purchase. I'd recently noted my Brick Wall surge protector was contributing noise to my system. So first and foremost I wanted quality protection for my fairly heavy investment in audio gear - the 1200 checked this box. Secondly I was trying to clean up the effects of DC offset on my line which was creating a bit of transformer hum in my amp that crept into my speakers (audible from about 6 inches). An Emotiva CMX-2 cleaned up most of it and I thought perhaps the DC filtering on the high-current outlets may do the trick. Lastly I was hoping I might get an incremental benefit in sound quality through widening the dynamic range and lowering the noise floor. As my system has improved over the past couple of years I've noted that small changes in cabling, tubes, and isolation (among other factors) can have a more-than-subtle effect on sound quality. My Reaction So how does it perform? I immediately noted an almost startling improvement in sound quality that was equivalent to making a major component change like new speakers or new preamp. The sound stage was deeper, wider and much more dynamic. Music seemed to be louder but I think that's really just the widening of the dynamic range and lowering of the noise floor. I immediately noted details and textures on tracks that was I intimately familiar with that were never apparent to me in past listening. Truly a wow moment. So what about the toroidal transformer hum? It's further reduced but still there. I'm starting to think it's simply an amplifier design issue or perhaps noise on the line that I may try to further reduce taking other measures. It's certainly not enough of an issue to prevent my musical enjoyment. Suited for All Systems? I do think however I better understand why there are such wide-ranging views on higher end power conditioners. If my system wasn't pretty nicely resolving (~$30K invested), I don't think the sonic changes would have been very notable. Anyone plugging a 1200 into a mid-fi system probably would think it was a huge waste of money. I have a second system in my basement that consists of an $1,800 used Cary SLI-80, $400 Wharfedale Denton 80 speakers and a $400 Bluesound Node2. I may experimentally try the 1200 in the basement system but my gut tells me any sound improvements would be subtle at best. Bottom Line In my main system however the sonic improvements from the 1200 were much greater than I ever expected. However I don't think everyone will realize this level of improvement depending on how resolving your equipment is. Remember, every piece of gear is connected to the 1200 through either the high-current outlet (amp connection) or the linear-filtered outlets. So you get a cumulative effect of all gear benefiting from cleaner AC together. I also have piece of mind that my investment in gear is well protected electrically. It didn't fully knock out my slight remaining transformer hum but I suspect that is as much amp related as it is AC power related. For folks with resolving equipment and who need high quality protection, this AudioQuest Niagara 1200 is a no-brainer at less than $1K. I could never have otherwise improved the sound this much at this price point.