I've recently bought a pair of P3ESRs, which I thought just had the edge over the SA1s. The Spendors may sound slightly more transparent at the top end, but the Harbeths seemed to hold the music together and cope with more attacking passages slightly better. I spent the second half of the Harbeth audition just listening to the music, while with the Spendors I was still trying to see if I would be satisfied with the music. Both very impressive small speakers though and I could live with either. I bought mine from KJ West One in the Marylebone area of London; they should have some demonstrators.