Revel has just released the third generation of their Performa speaker line. Dubbed the Performa3's, the new lineup offers nine models – two tower speakers, two bookshelf speakers, two center speakers, two subs and one surround. Revel touts the Performa3's as having an "Ultima2 Heritage at attainable prices". The Performa3's are all-new designs with all-new drivers. The M105's reviewed here are the smaller of the two bookshelf speaker models. They have a 5-1/4" ribbed aluminum mid/woofer and a 1" aluminum dome tweeter that was designed by the Untima2 team. These tweeters are mounted in a new waveguide that lends the speakers a sexy silhouette and a very smooth in-room response. Who could argue with that? As if this weren't enough, Revel decided to price the Performa3's on a very competitive level which makes these speakers a major value-for-money opportunity.