Understanding the perfect formula for sound: technology plus emotion. The film focuses upon the conundrum of making recorded music sound live, and Meridian’s approach to it. How the creation of DSP – a totally digital audio signal path – affected sound reproduction from a technical and a human perspective. The impact of DSP on Meridian’s ideas and approach and how it made them think of other problems it could solve such as the problem of late-arriving bass. The film introduces Meridian’s unique EBA (Enhanced Bass Alignment) technology.