It is often said that form follows function. If that is true, what a lovely function we are following. The cabinet traces a curvilinear path established over a decade ago on the original Gibraltar. Here, the top surface tumbles down at the rear corners – a difficult treatment to execute, but one that produces a uniquely beautiful effect.

Triple-plated steel handles are inset into ellipses that allow for a secure grip, which is necessary when lifting an object over 200 pounds. Inside, the rear backing plate is well over half an inch thick and contoured to follow the inner surface, yielding a massively strong structure.

No.32’s new badge treatment combines the materials that appear most frequently within its design; the carbon fibre used throughout the driver is inset within a polished, cast alloy basket that is finished in 3 layers of plating to achieve a jewel-like sparkle. The overall design speaks to the remarkable efforts that went into ensuring No.32 is as striking visually as it is technically.

No.32’s NextGen 7 Class D 1,000 watt amplifier was also used in its predecessor for over seven years. Thousands of these amplifiers are in use all over the world; they are a paragon of reliability. Its implementation in No.32 combines a new limiter with a much wider envelope to permit the widest dynamic swings possible. Also, No.32’s dual parametric EQs allow for robust and flat response in the lowest ranges, extending below 20 Hz. When its second EQ is set to frequencies above the crossover point, No.32 meshes perfectly with the main speakers while simultaneously reducing room-based resonances.

Take control of your No.32 by grasping the REL Reference Remote Control. Immediately, you will be struck by the perfect fit in your palm, the result of careful thought and numerous generations of trial-and-error fittings during prototype development. The second reaction to it is the awareness of its mass, which conveys its quality, permanence, and immutability. It tells you, “I am a thing of substance, of quality. Pay attention, what you do next matters.” If you have owned a REL in the past (and fully 90% of Rel Reference owners are), all the familiar controls are right at hand, exactly where you’d want them. High (or low if using active speakers) level gain sits comfortably to the right side, the crossover rests in the middle, and .1/LFE gain is off to the left.

Below are three lovely metal toggle switches handle the critical setup functions. The remote’s on/off switch is at the bottom. It is both as out of the way as possible and remains on once turned on and in use during setup without being accidentally turned off. In the middle sits the phase control. This is used only initially to determine the correct 0 or 180 degrees of phase. Additionally, the top access to the Dual Parametric EQ-marked with A and B—permits the flattest, deepest bass and, at the other end of the bass frequencies, the fine-tuning of crossover behavior. This gives you the perfect blending of subwoofer to main speakers and any vestiges of room-generated boom and resonance can be gently trimmed away.

REL’s Reference Remote reminds you of the perfect butler—always immaculate, indispensable when called upon, then quietly set aside until a future time when perhaps additions or further improvements to one’s system further require its services.