The TAG McLaren AV32R is notable for being one of the first to use the powerful Analogue Devices ADSP21065L 32bit DSP, nicknamed 'Sharc'. TAG's engineers actually co-operated with analogue Devices in coding of the surround sound algorithms on the chip, which therefore reflects their thinking, A less revolutionary, but certainly very attractive, feature is the blue fluorescent dot matrix display panel which facilitates the use of small, lowercase text readouts which would be unthinkable with conventional display panels.

The AV32R does not pretend to be particularly fully equipped, but rather to do a slightly limited job (by group standards) well. There is no 5.1-channel input, which precludes using an outboard processor, but in common with the other models tested, it can be upgraded by downloading fresh code from an external computer, so it is very possible that the 5.1-channel input would be a moot point.

Analogue audio inputs are provided for six audio components including a tape loop, four of which are audio video inputs with composite and S-Video signal routing. You also get five digital inputs, three of which are electrical and two optical. Two video outputs are available for monitoring, each in a choice of composite and S-Video, one of which carries the on-screen display (OSD). The OSD is a custom affair, written by TAG's own engineers. It's comprehensive and, on the whole, easy to understand, with a set-up wizard and a Help feature to guide the user through the process. There are two digital outputs, too, but one can be taken over by an optional add-in RF demodulator card, which provides an economical way of working with LaserDisc players.

Set-up options allow extensive customization, for example to match the volume level from individual inputs to each other, and to automatically associate sound processing algorithms and other settings with each input. There are even on-the-fly adjustments to optimize the sound as the film is playing.

Sound processing follows the usual pattern in catering for Dolby Pro-Logic and Dolby Digital, MPEG2 Audio and DTS, all of which can be enhanced by the on-board THX Ultra (that's the original full spec version) processor. TAG McLaren Surround (TMS) is an ambience extraction scheme, which can enhance some two-channel material, and provide a 5.1-channel output, but there are none of the usual (and usually useless) DSP add-on acoustic modes.

Performance is nothing less than exemplary. The AV32R works superbly with the TAG McLaren CD transport playing DTS music titles, and playing films and music titles from DVD. The Dolby Digital engine is clean, well focused and sharp, but it was surprising to find that despite a slightly washier result, Dolby Pro-Logic soundtracks sounded particularly clean and vital. In all cases there is an elegance and neutrality about the TAG McLaren, which makes it appear as though it is doing very little work. The whole effect is of transparency and clarity, and the TAG is particularly impressive with music recordings (Dolby Digital and DTS alike, on Denon, Telarc and other labels) where the sense of soundstage and envelopment is almost palpable. In short, this may not be the best-equipped processor around, but what it does; it does with unusual finesse and remarkable effectiveness at a keen price.

In many respects, this is the first true product from TAG McLaren Audio - the rest of the first iteration of TAG products were based, to a lesser or greater extent, on products from the Audiolab files. If the rest of the TAG McLaren Audio range lives up to the promise delivered by this processor, the next products look set to be true world-beaters. As it stands, though, the AV32R is a first rate processor, and an excellent analogue/digital preamplifier for both AV and hi-fi enthusiasts, with a performance that is far outside what you would expect in its price range - definitely a Best Buy and a worthy winner of the Editor's Award for Home Entertainment Excellence in last month's special awards edition.