Wojciech Pacuła has posted a review of the Harbeth P3ESR loudspeakers ($2195/pair) at 6moons. His conclusions:
The lower one goes, the softer the bass becomes but it never lost its content or contours. Yet this was not a voiced contoured sound. Certain elements related to plastic diaphragms could be noticed similar to Dynaudio and Vienna Acoustics speakers. I refer to a slight rounding of the attack and a subjectively warmer sound than one gets from coated paper diaphragms. But I say ‘subjectively’ on purpose because in reality that sound is more natural and congruent with our experience than the contoured sound of many woofers. It is ideally connected to the midrange and treble.
The treble is slightly stronger than in the earlier version of these speakers or even the Spendor SA-1 that continues the BBC license in some way. The vocals are not sharpened, the sibilants retain a proper relationship with the rest of the spectrum but you can hear more of the upper midrange and treble than before…
These are startlingly good loudspeakers with a genealogy longer than most champions’.
You can read the full review here.
For another take, you can find John Atkinson’s review of the the Harbeth P3ESR at Stereophile here.