Final is a Japanese company producing both the speaker and the electronics. The OPUS 202 horn speakers have a very original feature: they use traditional Japanese charcoal nuggets on the inside of the rear panel. Final claims that the charcoal's thousands of holes efficiently absorb the full range from ultra-low to ultra-high frequencies. Speakers' efficiency is 103 dB. They are driven by a 10W solid state power amp of which the power supply can be either battery or transformer-free vacuum tube. Batteries were connected during our listening session.

I found the sound to be alive but a little forward. The bass extension was limited and there was a hint of coloration.

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