The 5.1-channel Philips MMS316 Acoustic Fusion is the first speaker system to incorporate the latest version of Philips' Soft Flat Panel (SFP) technology. Based on NXT's SurfaceSound flat-panel drivers, Philips' SFP transforms a sheet of inert material into a loudspeaker by physically attaching it to a small, vibrating exciter module.

NXT's early SurfaceSound implementations suffered from limited frequency response and dynamic range, but Philips' enhanced version uses a softer panel material that delivers the best sound we've heard from this design. Our evaluation unit generated considerable output above 12 kHz and below 50 Hz, and its volume level reached 99 dB. But its frequency response was far from flat and was compromised by a lack of upper-bass and lower-midrange output, giving the system a strident, tinny sound. We alleviated some of the shrillness by fiddling with tone-control settings, but attempts to fill in the low end by boosting the bass made the system unacceptably boomy.

We are particularly disappointed because the MMS316 has so much going for it: a powerful 100-watt, 8-inch subwoofer, nifty dual-aspect speaker stands, an excellent wireless remote, and a wonderful price.

The bottom line, however, is sound quality. The MMS316 can be tweaked to produce acceptable output for some games, but most users will find its sound too fatiguing for extended listening. This promising new technology will have to go through at least one more revision to reach its potential.