Like fine timepieces, Swiss-made Nagra electronics (www.nagraaudio.com) are works of art that display novel topology and precision tooling and offer top-tier performance. The company that makes Nagra products, Audio Technology Switzerland, is a recent offshoot of the Kudelski Group, which for six decades made professional recording equipment. That expertise was brought to bear on the new Nagra 300p amplifier and Jazz preamplifier. Both are packaged in aluminum chassis and feature controls as refined and as smooth as the sound the components produce. The 300p is built around a quartet of 300B triode vacuum tubes, which run in a Class A push-pull configuration to deliver 20 watts per channel. The Jazz—named for the Montreux Jazz Festival, with which Nagra has partnered for years—is a tube unit with an outboard AC power supply. It excels in transparency, sound stage, and resolution of detail.