Jeff - I have not yet heard the Signatures, but I did own a pair of Legacy's original flagship speakers, the Model 1's, purchased in 1988.

Today, in the line up, they would be considered the ancestor to the Classic HD's. They were a wonderful speaker - real subwoofer quality bass, clear mids, excellent highs ...

The Signature SE's have the same midrange ant tweeter as the Focus and Whisper, with the Focus having dual mids, and the Whispers quad mids.

The Signatures should deliver sound quality comparable to the upper line Legacy models, but without the ultimate dynamic abilities. They only seem "small" in contrast with the bigger Legacy models. Let's face it - $6995 per pair as the "standard finish" model is fairly high end to most people.

The M100's are in for quite the challenge. Both companies have extensive research facilities, and engineer from the ground up. The standard finish Signatures, at $6995, are about double the price of the M100's with the upgraded wood finish.

Legacy is known for their furniture quality finishes - and yes, even this will be part of the review process: The appearance of the speakers.