Chesseroo, I would be curious to get your opinion of the purpose of the M40. If you feel that a tower version of the M22 doesn't make sense, why build a tower version of the M3 (the M40), or for that matter the M50. If you could retain the M22's sound qualities in a sleek tower, wouldn't that be worth it. It seems to me that with the M60 being the preferred tower, and the M40 and M50 not having as favorable a response by the folks on this message board, a tower version of the M22 would fill the position in the lineup the M40 and M50 currently fill, except hopefully do it a little bit better. I suppose some might argue why Axiom offers any tower model other than the M60.