Has anyone ever heard of this thing before? No I don't own one, and no I'm not selling them, or receive any financial renumeration. I just stumbled accross it while trolling e-bay to see what deals are out there. (I was actually looking for a used Velodyne SMS-1 at the time). But with too much time on my hands I took a look at it. Follow this link www.bursonaudio.com, and check out the 160 Audio Buffer. It claims it makes audio sound better by somehow matching the imdedence between components. My intial reaction to this was snake oil, like the promise of a "power conditioner" to make all audio sound better, video clearer, clean up your acne, wash the dishes, walk the dog and convicne your wife to let you spend more money on even another component. I though I'd ask the audiophiles here their opinions. It doesn't look like it would be much help with more than the mains in a 2.1 set up. Just take a look and tell me what you think