Audiobob,
If your ears can stand it for 5 seconds, i would love to know what dB you are getting from your M60s at the "0" level on your Denon at about the 8' and 13' distance if possible.
As for your question, the efficiency rating of a speaker is measured as dB at 1 meter distance with 1W of power into the unit.
Hence, the M60s are 93 dB/ W/ m.
With that out of the way, why does the receiver then list some obscure value in dB that does not really relate to the sound as a true measured value?
I have no clue.
Perhaps when Alan returns he can explain this interesting notation that these companies have for their volume measures. At least on my Onkyo there is an 'absolute' setting which essentially gives me a value of power as a percentage of the max (e.g. 0-100%).
