Very high quality preamp designed and built in the USA by Madrial labs  a Harman company.

From stereophile mag 

Proceed PAV audio/video preamplifier Specifications

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Sidebar 1: Specifications

Description: Full-function surround-sound audio/video preamplifier with Pro Logic, THX, and music modes. Frequency response and THD: not specified. S/N ratio (main outputs): >80dB at 0dB output. Gain: 14dB (nominal). Gain range: -60dB to +14dB. Gain resolution: 0.5dB except at lowest levels. Input overload: >2V RMS (0dB output). Input impedance: 100k ohms (single-ended). Output impedance: ±20 ohms. Maximum output: 10V RMS (balanced). Audio inputs: 2 balanced, 8 single-ended. Audio outputs: 1 set stereo main (L&R), balanced; 2 set stereo remote (balanced and unbalanced); 6 single-ended main (L, C, R, Sub, LSur, RSur); 4 sets record out (2 sets each VCR and tape). Video inputs: 4 composite video, 4 S-video (Y/C). Video outputs: 4 composite video, 4 S-video (Y/C).
Dimensions: 17.25" W by 4.45" H by 13.27" D. Weight: 27 lbs (shipping).
Serial numbers of samples reviewed: 1024, 1336.
Price: $4195 (1994). Approximate number of dealers: 90.
Manufacturer: Madrigal Audio Laboratories, Inc., 2081 S. Main St., P.O. Box 781, Middletown, CT 06457 (1994); Harman Specialty Group, 3 Oak Park, Bedford, MA 01730. Tel: (781) 280-0300.

[Dec 09, 2008]
windman
Audio Enthusiast

STRENGTH:

It’s basically Mark Levinson build and sound quality without the Mark Levinson pricing.

WEAKNESS:

Funky ergonomics.

If you are reading up on a Proceed PAV these days it will be likely as strictly a 2 channel pre-amplifier given that the onboard Dolby Pro-Logic processing abilities serves about as much value as having a spare 1982 Chrysler Cordoba kicking around in the garage for fun. More to the point if you are NOT looking at a Proceed PAV as a 2 channel pre-amplifier than you should be. Why ? Because the Proceed PAV was basically an off the shelf $ 2K Mark Levinson #38 pre-amplifier with a $ 2400 processor added on inside of new sheet metal with the Proceed name on it all. 

That is correct; with a $ 4,400 original list price; (not counting the PDSD add-on that pushed the total price up to close to $ 10K) the Proceed PAV represented pretty much the absolute cutting edge, state of the art in Home Theatre of the mid 90’s. Most every H/T magazine editor used at least one Proceed component (or more) in their reference systems and most insiders to this very day realize this is about as close as you can get to Mark Levinson sound and build quality without the Mark Levinson prices. 

In short the PAV is a steal; it has incredible 2 channel performance for what it is. Even Stereophile magazine compared the 2 channel performance of the PAV to a $6K Jeff Rowland pre-amp in the day and that is really saying something. It’s that good. I won’t get into the sound quality other than to say you simply have to hear one. It also has 2 sets of balanced inputs and a full set of balanced outputs on top of the standard RCA’s…..You just cannot beat that kind of value and flexibility. 

For under $ 1K (what these Proceed’s typically sell for) you will be hard pressed to find better value. 

This is a great audiophile stereo preamplifier if you want it cheaper buy something else I use all 10 audio inputs and all 4 tape monitor loops.