Featuring 2007 Acura MDX with ELS Surround, 2007 Lexus LS460L with Mark Levinson, 2007 Audi S8 with Bang & Olufsen
We've yet to audition a factory audio system, however high-end it might be, that rivals a top-notch aftermarket system. If you were able to A-B them you would probably be able to hear the difference right away. But the disparity in quality between OE and aftermarket is diminishing more and more every year. You can feel the vibration of this new movement like the kid in his bass-mobile bumpin' it down the block.

Acura and Panasonic have been continuing to improve upon their ELS surround sound system, employing lighter components optimally positioned (relatively speaking, considering the usual constraints placed by the carmaker over system design) in the vehicle. DVD-Audio, as well as a DVD video entertainment system, is still an uncommon feature and Acura should be applauded for being ahead of the curve. The same could be said for Lexus and their Mark Levinson system. It also offers multiple-channel surround sound (7.1) - that is, with 19 speakers. If you read our review of the previous generation in the Lexus GS last year you know how highly we think of the Levinson system. No one should be surprised that they've actually managed to take it to another level. Speaking of another level, Audi partnered with Bang & Olufsen to create what has to be the best designed factory setup. In terms of the aesthetics it tops some of the better aftermarket systems we've featured in the magazine. But how does it sound?
We reviewed all three cars and systems with the help of expert ears Eric Holdaway and Chris Yato. While we (that is, the staff and contributors) didn't agree on everything, we recognized the same pros and cons. In the end we all have our personal tastes in terms of music and audio reproduction, and that determined our final opinions. From reading the reviews you may be able to figure out which of these systems may best appeal to you; but ultimately you'll have to go to the dealership to find out how they sound in person. You won't regret the experience. -Ben Oh