The very simple front merely carries a stylish power switch in one corner, the 4th-gen company logo in the other. Timeless industrial design knows that less is more.

What's my takeaway from a read of their product page? I see comprehensive photos superior to their domestic competition. I see a site logo which proudly includes Chinese lettering. At time of writing, a global price remained unpublished. I didn't know where Matrix would position their best effort. Purely on specs and looks, I expected Westminster Labs pricing. After all, the Matrix portfolio is already multi-tiered. With that foundation laid, nobody could blame them if the M Series reached for the very stars.

Given how Kinki and Cen.Grand thus far played their equivalent cards simply had me wonder. Will Matrix likewise focus on conquering their domestic market first and let someone else do the heavy lifting beyond? By heavy lifting I mean the battle for—or rather, against—ongoing perception. Here hifi of Sino or Taiwanese origins is already perfectly 'legit' whilst it occupies the ±€5K mark. Questions (seem to) remain about what a Western buyer's response becomes once we play on the hot side of €10'000.

HifiMan's new Susvara Unveiled commands €8'000+. That's for an over-ear planar headphone. Numerous commentators with early hands-on feedback have remarked that subjective impressions on design/build don't quite measure up. It doesn't look much different than the €6K precursor which used gold traces whilst €2K more get us silver. Here the Matrix MA-1 photos tell me a different story. Add the published weight and I don't believe that cosmetics and build will have any trouble being accepted as a legitimate High-End effort which, were it from Europe or the US, would be expected to invoke a luxury tax. But has China, in 2024, managed to overcome all of the early reluctance which previously plagued Japan before Accuphase, Esoteric and Luxman became undeniably global High-End stalwarts? If so, will the M Range Matrix revolutions be the forerunner of this much-needed sea change?

Half an hour after publishing the prior page, I discovered the European ask including VAT on the Dutch Magna Hifi site: €9'499 just below what I called the hot side. Adding to the temps are the €10'999 MS-1 Music Streamer and €7'999 MP-1 Preamplifier to complete an M-Range system. We're on undeniably upscale turf. How will the market react? With outrage or open applause? At $2'798, Kinki's EX-M7 stereo amp does 225/310wpc and is what I use in my upstairs system. At $3'698/pr, their EX-B7 monos do 250/380W and work my main system. Already a Matrix MA-1 stereo amp outdoes my monos' 4Ω spec. We're clearly in a different league even before hitting bridged mono power at a stout €20K. The obvious question is, would our ears notice a higher league? If so, how many tiers higher?

"I read through your interesting report of the M series on your website. Really appreciate your hard work. It would be nice if you could review our amplifier. As you know, the MA-1 is a huge monster of more than 42kg and the price is not like earlier Matrix Audio products. We should consider how to move forward. From our existing dealer listing, can you suggest any good candidates who might help us do it?" Purely by proximity I picked Magna Hifi in Holland and Audiophonics in France as two dealers where 2-way shipping within the EU could be convenient. Whether they had inventory and were willing to loan it out was another matter. "Got your info. Will check if anyone is available with a unit." The ball had bounced. Benelux importer Michael Huigen picked it up. At his Reference Sounds, Matrix rub shoulders with Audio Research, Ayre, D'Agostino, Mark Levinson, Wilson Audio and Wadax. Such elite company reads rather suggestive. Given that we no longer call Switzerland home to do Bircher müsli, I'd have to resort to Irish breakfast porridge oats to prep for the 42½kg amp whose shipping protection would probably add another 10kg. Bon appetite for the slow oat from China? It proved fitting. Michael decided to have another MA-1 drop-shipped to Ireland. This would subsequently forward to him. During the busy fall show season, he understandably didn't want to be without his original sample. Logistics. When it comes to costly heavy kit, ship fees, VAT and securing a sample's subsequent home, review logistics get more complex. Hats off to Matrix and Reference Sounds for making today's review possible!