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While I do use pricey power cords I will be the first to admit that at least in my system they contribute the least to my overall satisfaction.For those that refuse to believe that power cords make a difference however I offer this simple personal anecdote:Once upon a time when using a Levinson No.332 to drive my then speakers a Revel F30 I couldn't find the supplied IEC chord. In it's place I used an off the shelf Power cord that looked equally robust meant for use in a Computer Tower. The amp would shut down every time the music got exciting. I sent the amp to the shop and they found nothing wrong with it they didn't even charge me for the check up. Upon returning it back on it's amp stand I spied another power cord I had built at another shop but had forgotten about. I swapped cords and the amp functioned perfectly. As it turned out the PC powercord while just as chubby had a much smaller gauge but a whole lot more insulation. I came to the obvious conclusion that YES power cords DO matter. So much so that the difference is not night and day but actually ON or OFF.Now while we can debate whether power cords sound different given equal gauge until we are all blue in the face, I firmly believe that power cords can and do make a difference. Now whether that difference is even audible and if it is, whether the price paid is commensurate to some targetted sonic benefit, I think I'd leave that squarely to the system's owner.
And along similar lines, here's PS Audio's take on the first/last line of connection:http://www.psaudio.com/ps/knowledge/how-can-a-power-cord-attached-to-home-wiring-make-a-difference/and if you really want to get further into power cord diffs, try the University of Toronto study on a Virtual Dynamics cable, here's the abstract and link to the report:http://www.virtualdynamics.ca/the-power-one