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Because of the sheer number of reviews, you can sort them above to quickly find LessLoss products of interest.

Power Distributor;  Firewall Module;  C-MARC XLR balanced signal cable, stereo pair;  C-MARC Prime Power Cable

Date Added: 01/23/2023 by Greg Bauch
I am listening to some nice jazz this morning and can hear the musicality that has emerged through the use of your power distributor, power cables, interconnect and firewall for speakers. I always knew something was missing, but was not sure what that was. Congratulations on your fine work.
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Power Distributor;  Firewall Module;  C-MARC RCA unbalanced signal cable, stereo pair;  C-MARC XLR balanced signal cable, stereo pair;  C-MARC Classic Power Cable

Date Added: 09/25/2022 by Ian L, Melbourne, Australia
I have been using the LessLoss Power Distributor since July, 2022.
I am very pleased with it.
I have felt different/ better about playing music since it has been here.
A few weeks ago, I was able to attend small hall rehearsals for some friends about to perform a J.S. Bach and Rachmaninoff recital for piano and violin. My system is now playing in the same universe as this live performance. A perfect audio match? - No! Very relatable - Yes!
I now feel there are no significant component differences that prevent me understanding the performers/composers' main intentions. At age 74, this is the first time I can say this.
I would like to form a thought about how I now seem to apprehend the gestalt of a piece of music ~ but the thought is still too difficult for me to say in a way that is not too ephemeral. But there is a new sense of some kind of completeness in the presentation of a piece of music.

My LessLoss products are - several power cables and interconnects, Firewall for speakers, and the Power Distributor.
The result of several orders.
I live in Australia, and dealing with LessLoss has been pleasant: without difficulty.
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Echo's End;  Bindbreaker;  C-MARC XLR balanced signal cable, stereo pair;  C-MARC Classic Power Cable

Date Added: 01/06/2020 by Arthur Ross
I would like to tell all of your potential future owners and/or current owners of any and all LessLoss products, past or current, that because I have a coterie of close friends and former associates who are always anxious to buy (for the past several years, only LessLoss offerings) from one owner (me) of LessLoss products, I have been in the process of upgrading. Because of that fortunate position I have been an owner of virtually every power cable, USB cable, USB keys, interconnect, Firewall 1x through 64x, analog hardware from the Echo's End Original to the Reference and now to the Reference Supreme twin-chassis unit.

These statements are not driven by an ego trip or braggadocio. It is jut a statement of fact based upon my personal experience as an audio hobbyist which began decades ago by building much of my original equipment. Over those many years my systems grew enormously with much legendary equipment to my current system which is solely sourced from audio streaming to digital output DAC, and amp listening via headphones only.

As one might expect over my many years of experience in this hobby, at every upgrade, I experienced the hope for improvement. Something I did not anticipate nor expect since beginning to incorporate LessLoss products into my system was the extent, the level of the immediate and future improvement that resulted. Such was beyond any prior experience with non LessLoss equipment.

In my communications over recent years with other owners of LessLoss products I have come to find that my experience was not unique. We have all noted that the improvement actually realized, frequently "out of the box," far exceeded the results experienced with products from other manufacturers.

In every case when an upgrade was suggested, the resulting revelatory experience was always immediate, and improved even more over time... And always exceeded what was expected. Candidly, LessLoss is a breath of fresh air in this industry of "grandiose promises resulting in nano-delivery."
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C-MARC XLR balanced signal cable, stereo pair;  C-MARC bulk wire and cable

Date Added: 12/03/2019 by Vladimír Bartoš
Dear Louis Motek,
I found your business looking for the right cables for my sound system. Because I wasn't happy with my previous "Wireworld" cables. This weekend, I made three pairs of symmetrical signal cables using the C-MARC ™ cable provided by you. At the end we tested them with a friend. Improvements were bigger than I expected, every time. It has significantly improved the space for the deployment of instruments in the sides, also in the front. That's why I decided to replace the other signal cables as well as the power mains throughout my assembly after studying your LessLoss page.
Thank you for the excellent ideas you have for improving sound reproduction. I look forward to further cooperation.
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C-MARC RCA unbalanced signal cable, stereo pair;  Firewall Module;  Echo's End;  Bindbreaker;  C-MARC XLR balanced signal cable, stereo pair;  C-MARC loudspeaker cable, stereo pair;  C-MARC Classic Power Cable;  C-MARC bulk wire and cable

Date Added: 08/27/2019 by Arthur Ross, Westport, CT
TO MY MIND, USING THE ART WORLD AS AN EXAMPLE, LESSLOSS TO THE AUDIO CABLE BUSINESS IS AKIN TO COMPARING THE WORLD OF MONET, DA VINCI AND VAN GOGH TO COMIC BOOK ART.
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C-MARC Classic Power Cable;  Firewall Module;  C-MARC RCA unbalanced signal cable, stereo pair;  C-MARC XLR balanced signal cable, stereo pair;  C-MARC loudspeaker cable, stereo pair;  C-MARC Digital Cable

Date Added: 08/20/2019 by H, New York
The Less Loss C-MARC range is the most appealing and effective cabling and power treatment I have ever found at its price point and at those 2x or 3x above. To get to the punchline, a complete set — interconnects, speaker cables, digital coax, power cords, and C-MARC Firewall 64x for each component — delivered in my system created (1) more focus and coherence around vocals and instrumentation along with a larger soundstage (2) less harshness around some highs; and (3) rich but controlled and tighter bass. The biggest improvement, however, is in the overall musicality and listening engagement which is MUCH higher with the C-MARC cable set for every genre of music I tried. The cabling allows the listener to shift focus from the cerebral aspects of critical listening in which each part of the musical performance is considered in a piecemeal manner to simply enjoying the music. For any one who values their system and is open to improvement, an audition of the full C-MARC kit is highly recommended and I would say should be nearly a requirement for anyone starting a system from scratch.

For those for whom some more detail might be of interest — I currently have three high end systems, each with a different character. Over the years, I have seriously listened to a dozen different brands of cabling and power conditioning at a range of price points commensurate with the level of investment in each overall system. Virtually all sets of cables were above the price of a full C-MARC set -- at times many multiples above. Each set of cables had pros and cons and some stayed in each system and when they did, it would be the full set of cables for coherence. Often moving from one set cables to another in each system usually changed one or two aspects of the presentation of the music. At times, while there was shift, the "net" result was not an improvement in my judgement. Other times, there was a "net" improvement but there remained a weakness in some aspect. The "best" cabling in my judgement lowers the noise floor of the system and "stays out" of the way as much as possible.

In many circumstances, the specific character of a set of cables can be used to compensate for the opposite characteristics the components possess. For example, "bright" cabling can compensate for a "dark" set of components. In my experience, this approach always leaves a sub-optimal net result but may be the most practical approach given the components in question. C-MARC’s character is neutral and I could not discern any particular emphasis the cables brought — they were not brighter or darker; they didn’t accentuate one part of the recording over the others; they did not appear to be faster or slower than other cables etc. Their main effect was to increase the effortlessness and fluidity of the music while improving the coherence and size of the soundstage. Imagine a sort of haze around the band or orchestra members that other cables impart or allow — C-MARC simply eliminated the haze (and occasional harness around some highs). In this sense, I believe C-MARC is likely eliminating various types of noise and interference present within and among the components of the system, letting each play its role in the music delivery with minimal negative artifacts introduced. The net result was a notable increase in musicality and engagement with the music.

For anyone considering C-MARC one step at a time, my suggestion would be to start with either speaker cables or power cords. If it is possible to audition the whole set, even if finances may preclude the purchase of a whole set at once, I would recommend doing so, so that the full potential of the system in question can be heard with comprehensive C-MARC cabling.

For any skeptics reading this, I had no interest in changing the cabling in any of my systems which were all performing well. Konstantin at Atelier 13 in Nashville offered to send me a C-MARC set at his expense just to see what I thought. In the end, the overall effect was so profound I purchased the full set — they were that good. At the C-MARC price level, and at many price levels above, I have not found a better set of cabling that works equally well with tubes and solid-state, high efficiency horns and low efficiency two-way etc. C-MARC lets the inherent quality of whatever you have shine through to its fullest.
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C-MARC XLR balanced signal cable, stereo pair

Date Added: 03/25/2019 by Johan Pettersen
For about one week now I have had two sets of C-MARC XLR cables for the dac - preamp - power amp signal chai. There is a "cable history" behind this:
Ten years ago I had first generation Nordost Tyr cables. I then purchased LessLoss Anchorwave XLRs, and found them to be better - more detailed, at the same time more musical. Couple of years later I bought some second hand Valhalla signal and speaker cables. Big expectations! But I soon found out I still preferred the Anchorwaves. The Valhallas had some more dynamics and details, but the at the same time a bit lean and clinical in a way, and I got listening fatigue. While the Anchorwave signal and speaker cables gave me hours after hours with music. I then got Tyr2 a couple of years ago - more musical than the Valhallas, some more details and dynamics than the Anchorwaves. I thought I would stick with them. But then last year I purchased the C-MARC digital cable (from streamer to dac), and after some critical listening sessions it was no doubt: In my system C-MARC digital cable sounds better than the Tyr2 digital cable - more open and dynamic, and at the same time full-bodied and organic.
So now a new turn: Tying out the C-MARC XLR cables for the analog part of the signal chain. Impression after about one week: Incredibly wide soundscape, very articulate and dynamic, combined with full-bodied impression of voices and instruments. Extraordinary listenable and musical.
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C-MARC Classic Power Cable;  C-MARC XLR balanced signal cable, stereo pair

Date Added: 02/20/2019 by Denis Godart
I used a C-MARC power cable on my preamp and a 2nd one on my DAC. The C-MARC power cables are very neutral and drastically reduce background noise, revealing harmonic nuances, soundscapes, micro-details, smooth listening, spacial info and locality of the instrumentalists; they allow you to get the most out of your electronics; at home these were better than Triode Wire Labs The Statement; then, tweaking the interconnects was made easier.

Acquiring an XLR C-MARC interconnect stereo pair, I'd add this feedback: it is in the same vein with the same qualities, even if the difference is less of a surprise compared to the change of power cables.

Upon initial connection, not burned in, directly out of the box, I'd say these are a little above the Absolute Creations Ul-tim, which are three times more expensive, and also better than Audioprana Signature Ag Cryo (with Ag connectors).

If your system is resolving and balanced, go for LessLoss. If you want to compensate for this or that defect in balance, look elsewhere for cables that add sonically and are much more expensive...

Enjoy!
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C-MARC XLR balanced signal cable, stereo pair

Date Added: 01/12/2018 by Glenn
I replaced a highly regarded pair of cables with the C-MARC and the differences were readily apparent. The C-MARC cables were much quieter, provided a more precise soundstage, more layering of individual instruments and voices and a more extended frequency response. Vocals were more present and lyrics were more easily discernible. Well done!
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C-MARC XLR balanced signal cable, stereo pair

Date Added: 12/26/2017 by Joseph L G, Los Angeles
Over the past few weeks I have auditioned your C-MARC XLR Interconnects in my audio system and am very impressed with what I am hearing. In fact, the C-MARCs have supplanted my venerable reference cables that cost 5 times as much. Your C-MARC XLR cable beats my priciest XLR interconnects: Jorma Origo, Von Schweikert Master Built, and Stealth Metacarbon.

The C-MARCs have an open, balanced and vibrant sound that is clear, full-bodied and non-fatiguing. With the C-MARCs everything sounds more realistic and present, without being in-your-face or impolite. It is rare for a cable to be both highly resolving and musical. Compared to the C-MARCs, my heretofore reference cables sound dull and like they are missing information. The C-MARCs not only handily beat much more expensive cables; they complement and play nicely with equipment and other cables in my audio chain. The C-MARC interconnects have made a positive difference that I can easily hear and appreciate. Thank you.
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LessLoss started its business on Audiogon in late 2007. Within the first couple of month, word about LessLoss spread like wildfire among Audiogon members. Here is the feedback received from our clients during our first year of operation. This is from even before we had our own website.



Louis is one of the best in the business, truly professional and very fast production and delivery. I am very satisfied by your superb service. Many thanks.

Positive by Buyer Sebastian (135) on 07-29-2008

Excellent transaction with Lessloss on dynamic filtering power cord. Good communications & fast shipping. A+++++

Positive by Buyer Sennett (45) on 07-03-08

Bought 3 pc's from Liudas in Jan/08. Outstanding product as advertised. Performance is everything and more than I expected. Kudos to Lessloss cable for a great product. Very highly recommended...A+++

Positive by Buyer Phillykid (33) on 06-19-08

Bought the Lessloss PC cable about a month ago; the quality and build are excellent. Compares very favorably with more expensive PCs. Highly recommended. Thanks!

Positive by Buyer Pseles (138) on 05-30-08

A power cable that makes a huge difference; simply an excellent design. First-class sales and service - highest recommendation.

Positive by Buyer Palasr (246) on 05-29-08

Cable #6 powering my Emm Dac6e which comprises part of my headphone system. Again, more resolution, detail, quietness from my Victor HP1000phones. Best single device in my system ever. Time to purchase more. I'm spreading the word re: this marvel!!

Positive by Buyer Dott_c (534) on 05-28-08

Liudas,your service is INCREDIBLE,no waiting 4-6weeks for cables and the ones I already have are doing more than I hoped A+A+,Thanks again,Don

Positive by Buyer Drummermitchell (57) on 05-27-08

Lightspeed delivery,very nice cable.I am kind of proud Liudas of such good cables from this part of Europe

Positive by Buyer Zodiak5 (72) on 05-25-08

Liudas is a honest and dependable seller, always answers my e-mail questions promptly. The LessLoss cable is a work of art, and sounds good too, cable is still burning in. I'm quite happy with my purchase.

Positive by Buyer Jgy1 (54) on 05-24-08

Very smooth transaction, lovely cables. Thanks Liudas!

Positive by Buyer Tympani (99) on 05-23-08

Amazing power cord! It beats my other much more expensive cables hands down - blacker background, natural, more details and dynamics. All my CDs open up and sound more musical. Brought two cables so far and will be buying more for sure. Liudas is a s

Positive by Buyer Hfigear (18) on 05-22-08

Cable #5 powering my Day Sequerra tuner results in being able to receive more stations!!! No more hiss, greater dynamics. Makes it sound like my ADA Tune Suite XM. This cable is the most remarkable product that has come my way in the past 20 + years

Positive by Buyer Dott_c (534) on 05-17-08

Kind and lightspeed fast service. The cable is a steal and outperforms other cables, costing much much more. Increasing every aspect of sound you can imagine. Absolutely outstanding!!! Thanks again Liudas.

Positive by Buyer Stani (3) on 05-15-08

Item arrived quickly and well packaged. Excellent communication. A great product from a great seller.

Positive by Buyer Mouse (336) on 05-14-08

This is cable #4 in my system.Used powering my Ashley Xovermy MRS scares me out of the room!What power below 15Hz.No power cords that I have owned,many15X the $579.asking price have come close 2 this level of performance Looking forward 2 adding more

Positive by Buyer Dott_c (534) on 05-14-08

Cable #3 added to the PS of my Cello Palette. Well, no more static as I rotate the dials for the various frequencies. 1st cable to accomplish this! All power conditioners, including the Accuphase P1200 did not rectify the situation.Unbelievable!

Positive by Buyer Dott_c (534) on 05-13-08

Fast shipping and great sounding cables. Would not hesitate to deal with Liudas again.

Positive by Buyer Rschryer (183) on 05-11-08

This is my 2nd power cord from Lessloss. The first one was used to power my VRE-1, this one for the EMM CDSA SE. Again, a stunning result, w/quieter backgrounds, something that I thought I achieved w/the 1st cable. Next unit, the Xover.Unbelievable!

Positive by Buyer Dott_c (534) on 05-11-08

Excellent service and product, do not hesitate to try these cords. AAA+

Positive by Buyer Rpw (207) on 05-10-08

Super fast shiping and a fantastic power cord. The very best I have ever used. Thank you Liudas!

Positive by Buyer Stefank (36) on 05-05-08

You cant get a better seller in audiogon than Louis. For a cheap PC ( compared to many other manufacturers), he is responsive to your mails and even offer suggestion for cable configuration. Buy with confidence. First class seller with 1st class serv

Positive by Buyer Audioblazer (75) on 05-04-08

Excellent seller...and truely excellent cable. The Dynamic Filtering Power Cable is just fantastic...musical...liquid...3D. Thanks!

Positive by Buyer Gburt55 (24) on 05-02-08

Liudas has SUPERB DELIVERY,excellent communication. Cables are gorgeous.Can't wait till my amps come back,so I can reconnect.Can't say enough,check out all the POSITIVE FEEDBACK,Don Mitchell

Positive by Buyer Drummermitchell (57) on 05-01-08

The Lessloss offers WIDE dynamics.It's spooky quiet with an airy sound stage. Worth 10 times its list price.I am buying more!

Positive by Buyer Dott_c (534) on 04-30-08

Liudas is superb to deal with,4 day delivery to my door.wonderfully crafted cable. Excellent communication,and he's very patient with my questions,I'll be doing business with Liudas again(oops I already have)Thanks,Don

Positive by Buyer Drummermitchell (57) on 04-24-08

Very good sounding power cable,fast delivery-recommended.Thanks!

Positive by Buyer Zikhmark (779) on 04-22-08

I own a number of well know and expensive Powercords that I use throughout my system. The Lessloss is clearly on par with the best for less. Used on the preamp of a system that was never bass shy, I felt like I had discovered another octave of music

Positive by Buyer Marcner (246) on 04-22-08

Re: Purchase of Lessloss AC power cable. Immediately apparent something is special, it changes the envelope of the delivery of the music. The tripath solid state AR Amp sounds more flowing and used with my Tube SET, more bass from my 2 way speakers

Positive by Buyer Enaud (27) on 04-20-08

Very good power cable at reasonable price, fast shipping, easy communication. Highly recommended, both product and seller.

Positive by Buyer Jessenov (207) on 04-20-08

Thanks Liudas. Very fast shippment, the whole transaction took 3 days. Excellent cable, the best I've owned. It's my second purchase from Liudas so I know from experience that it will be even better after burn in. Highly recommended.

Positive by Buyer Jkuc (39) on 04-20-08

Quick shipment and very good AC cord. I'll be back for more.

Positive by Buyer Fig (242) on 04-18-08

STELLA SERVICE. Felt like a valued customer. Cables are simply amazing. The sound stage is huge and sibilance free. Amazes me the way instruments and voices soar out of thin air. Thanks Luidas.

Positive by Buyer Dabarrie (33) on 04-13-08

Outstanding service, excellent communication, and a fantastic product, one of the best power cables available for the $$$$. thanks again!

Positive by Buyer Jsowen (304) on 04-10-08

Quick delivery this time, My CD player never sounded so good. Thanks Luidas for another great cord to add to my system. A+++

Positive by Buyer Jimman (36) on 04-10-08

I would like to thank Liudas for his excellent service. He is selling a fabulus product that helped me to solve the problem of high frequency harshness I experienced with my CD player.I will buy more cables to replace my Acrolink and Oyaide Tunami

Positive by Buyer Geopolitis (12) on 04-08-08

I have now completed a full system (Digital/Power/Analog) integration using the LessLoss product. These power cables are a work of auditory art. Simply plug them in and be amazed! It's one product any sensible audio enthusiast should not miss out on.

Positive by Buyer Mang53 (494) on 03-16-08

I now have 4 of these in my system and every one of these on each component brought my system up to new levels. Nicely built as well. Highly recommended component!

Positive by Buyer Jp1208 (117) on 03-10-08

Liudas is the gold standard in service. His cord in my system amounted to a hugh and positive upgrade. Thank you.

Positive by Buyer Bander (189) on 03-05-08

Outstanding service and the cable is as stated. The best I have heard so far over other regarded power cables. Highly recommend!!

Positive by Buyer Teapac (69) on 03-04-08

Great on-going communications and terrific product.

Positive by Buyer Gerryn (192) on 03-03-08

I still find it hard to believe a power cord could be equal to or even greater than a serious interconnect upgrade, but it is! Thanks Liudas for the great product and perfect customer service.

Positive by Buyer Mang53 (494) on 03-03-08

The perfect seller in Audiogon: exceptional communication, easy transaction and fast and safe shipping. Recommended.

Positive by Buyer Ciomargabe (81) on 02-27-08

Perfect transaction.Great communication and very fast shipping. A+ Audiogon seller

Positive by Buyer Hi5harry (636) on 02-26-08

Superfast shipping, good communication, doesn't get any better than this. Also, the cables are butifully made of high quality components. Thanks Walter.

Positive by Buyer Kitncar (72) on 02-23-08

Excellent transaction. A great power cable and company. Worth the wait.

Positive by Buyer Rishel (114) on 02-20-08

A great experience overall, Liudas's enthusiasm for his product and the ongoing updates made this a very positive experience. The cord has made a significant difference in my system, most notably a much lower noise floor..

Positive by Buyer Ford07 (21) on 02-20-08

Trustworthy and very knowledgeable seller/designer/manufacturer. Kept in touch with updates and info. while cord was being manufactured and processed. It's all good - and all very high end.

Positive by Buyer Dadsears (45) on 02-13-08

Liudus is a great guy and the power cord is outstanding, I will glady buy from lessloss again, the cord took my system to another level

Positive by Buyer Kedoades (3) on 02-13-08

2nd entry; bought more cables. IMHO, better powercables than these are not available! Lessloss p/c's are MORE than a system upgrade. And 2 day delivery, from Lithuania?!! Amazing product!!!

Positive by Buyer Hoochie39 (225) on 02-13-08

Very nice sounding cable, beautiful build and a very reasonable price with fast international shipping. A+++

Positive by Buyer Gersimon (111) on 02-07-08 re: Cables

IMAGINE every listening session as your best listening session. Every recording played the best it can play. Your equipment performing always at optimum. Lessloss makes it happen! These cables are the best of the best!!!

Positive by Buyer Hoochie39 (225) on 01-22-08

In my years of audio and all the cords I tried Lessloss cords, made a difference you can hear for the better and it's not subtle. Good work Liudas! AAAA+

Positive by Buyer Jimman (36) on 01-21-08

Excellent seller and Audiogoner, great communicator. Power cable is outstanding, excellent... Great soundstage, excellent definition, black background as promissed.

Positive by Buyer Jkuc (39) on 01-18-08

Liudas is great to deal with: excellent communication and service. The cables are very well made and well worth the money. Thanks!

Positive by Buyer Jfd01 (93) on 12-12-07

Outstanding transaction and outstanding power cable.

Positive by Buyer Tubeyy (78) on 11-23-07

Great transaction well worth the wait, this is by far the best powercord I have used in my system over the past 20 years, some cost as high as $3,000 and this power cord for $500.00 beat them all hands down and is a steal at its current asking price.

Positive by Buyer Phillyb (150) on 11-16-07

Top notch construction, performance to match, and a great transaction. Highly recommended because the cable does what is claimed, lowers noise while improving dynamics. Thanks!

Positive by Buyer Wineaux (54) on 10-22-07

If it was just always so simple !! Excellent, correct and accurate communication. Absolutely no loss at all even before listening to the cables. Highly recommended.

Positive by Buyer Williamredburry (45) on 09-26-07

This cable was the BEST purchase that I've ever made!! I’m not affiliated with this product in anyway, but feel sorry for Audiophiles who don’t purchase these cables. Once Audiophiles try this cable, they will wonder how this product can be sold at such a low price. I’m baffled… In an industry full of snake oil, unethical cable retailers, enormous profits and scams - this LessLoss "Filtering Power Cable" is a "breakthrough product" which blows away the ALL competition at ANY price!!! I honestly don’t know how LessLoss can make a profit while using Oyaide connectors, hand braiding and an incredible passive AC filter. LessLoss "Filtering Power Cable" are sold from a manufacturer /owner /designer who is trustworthy, ethical, knowledgeable, and a pleasure to deal with. Take a chance!!!!, PayPal your money to Lithuania - and you'll be rewarded with great Customer Service, and the finest power cord made. Hear for yourself what you are missing!!! Thanks Again!!!

Positive by Buyer Spacecase (83) on 09-22-07

Excellent service and communication. Fast shipping. Thanks, Liudas!

Positive by Buyer Tvad (660) on 09-20-07

Excellent products! Delivery of the power cords and XLR digital interconnect cable,was received within 10days of shipping. Luidas kept me informed on the status of my order. Very good communication and feedback to my inquiries.

Positive by Buyer Kpoulard (18) on 09-10-07

First-rate all the way! The cables are sensational, and the price is a steal. The 1-2 week delivery from Lithuania is well worth the wait. Liudas and Vilmantas at LessLoss are perfectionists pursuing their love for the art of music reproduction.

Positive by Buyer Lookin4evr (117) on 08-17-07

Before upgrading your gear, please try the Lessloss Blackbody. It works wonders with my equipment and adds a realism, a new quality to the sound that will leave you speechless. Absolutely wonderful piece of gear.

Positive by Buyer Stani (6) on 01-31-10 re: Accessory