Amplifier power output and the power handling capacity of loudspeakers are among specifications which are at best misunderstood, and at worst have no relevance to the quality of the reproduced sound. These specifications, which are meaningless as used today, can and should be rationalized. It is the purpose of this paper to try to build up a logical system of specifications, starting from parameters that are directly audible, without entering areas such as frequency or power response, coloration, etc., which affect quality at average listening levels.
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