Having owned both, I can say unequivocally that the L300 Summit is in a different league. The comparison is just unfair. The L300 beats out the L100t in bass response, high end detail and, more importantly, the mid-range. The 5" LE-5 mid-range in the L100t cannot even compare to the LE-85 compression driver and horn in the L300. They do like lots of clean power but will reward you with amazing sound. I just didn't have the room or amplification for the L300's at the time I had them. If it were me and I had the funds, I would not hesitate to pick up a pair. Then you can do an A/B with the two speakers and find your jaw hitting the floor when you switch to the L300's.:jawdrop: