Clement Perry concuded:
"...in short, the SR PowerCell 12 UEF SE is a breakthrough in what one can expect from an AC line conditioner. It moved my system in a direction that I have always admired and desired. How it improves specific areas like quiet, dynamics, bass and high frequency extension is very apparent. But overall, I would say that the SR PowerCell 12 UEF SE provides a level of sonic purity superior to any AC conditioner I’ve heard... As it stands, the SR PowerCell 12 UEF SE is the finest AC conditioner to have graced my listening space. I could not recommend this product more highly and easily my 2018 Publisher’s Choice, Most Wanted Component!"
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