Motherboard.org posted a review on the Cooler Master Musketeer III Tube Amplifier

Sure it might be a novel idea, and an easy way to get a front audio port, but what did you guys really expect - that a $50 audio "enhancer" could turn terrible, bottom of the barrel audio ICs around, and pump theater quality surround sound out of any speakers. Does the product do what it says it can - that being, to warm up, and humanize the audio - yes.

Cooler Master Musketeer III Tube Amplifier Review