The theory

Bass frequencies, which normally would be transformed into heat inside a speaker case, are channeled through a funnel of precisely defined hyperbolic contours, undergoing an acoustic transformation which eventually delivers impressive natural amplification – the visible opening of the horn acts like a membrane of the same size, yet, not having a mass, without all the disadvantages of moving masses.The efficiency of conventional speakers lies somewhere around 2 percent, i.e. 98 percent of the supplied energy is transformed into heat.
Typical efficiency ratings of horns vary between 10 and 12 percent. This enormous advantage allows you to use low output tube amplifiers, delivering subtle dynamics and smooth frequency response even at very low volumes. But of course, you’re not limited to these levels; playback at actual concert volume is not a problem either.