Summary: The sound quality of this receiver, paired with 2 Polk Audio speakers, is amazing. It may be advertised at only handling 40 watts per channel... but that's 40 watts per channel with all channels driven and at less than 0.07% THD. Keep in mind that a receiver rated at 80 watts using the same standards will only be 3dB louder. There are many surround/stereo/DSP modes to choose from, and you can adjust the crossover for each set of speakers individually.
Summary: I bought this item to build a new system I had orderd a set of Bose speakers to go with it to find the receiver does not work. I tested my new speakers with my old receiver and they work great I did get the speakers from ebay also.
Summary: In 2005 the AVR 140 had a great feature set. Without HDMI connections it is lacking features that are standard in 2009. However, based purely upon sound, the AVR 140 has that great warm Harmon Kardon and delivers the power. Being used to HK receivers, I found the menus and connections to be intuitive. At full price it would not be a good deal, however, when discounted to $150 or less it is perfect for a simple setup.
Summary: I had replaced an older JVC Dolby Digital reciever with this 140. You can't believe the difference between the 100w JVC and the 140 that is pumping half the watts. I have a mixed bag of speakers, Polk Audio Center, Harman Kardon bookshelf fronts, infinity sub and satelites and the 140 drives them quite well. I really didn't need to make any audio adjustments outside of reducing the sub a bit. really amazed at the sound this thing puts out.
Summary: This is a great receiver and the sounds is awesome. There are 2 things however that I do not like about it: 1. My TV uses COMPONENT Cables for the video. The AVR-140's menus do not show on that. You have to switch to the regular composit video input on my TV and hook up another video cable to the receiver to see the menus 2. the 6th speaker turns it self off all the time. I called HK and they tell me it is normal that I have to turn it on every time I want to use it.