You can really get a lot from today’s entry-level home theater receivers. However, discovering that the manufacturer has left out fundamental considerations for gimmicks can be a nasty surprise. Onkyo’s entry-level TX-SR303 5.1-channel home theater receiver is a challenge to all others to lift their game. By incorporating Onkyo proprietary technologies like Wide Range Amplifier Technology (WRAT) and Optimum Gain Volume Circuitry ensures an audio performance worthy of today’s high-resolution formats and a signal-to-noise ratio in excess of 100 dB, respectively. To further improve the quality of the signal, the TX-SR303 has 192 kHz/24-bit DACs for all five channels. For a reliable base on which to build a home theater system, you can’t go far wrong with the TX-SR303.