Like the S1, the construction quality and materials of the S2 are without compromise. The front baffles are constructed of 1.7 inch thick solid hardwood. To further eliminate distortion and resonance, the field coil driver is "magnet mounted" via the electromagnet housing to a 2.5 inch thick hardwood and glass-filled nylon support. This allows it to be all but entirely suspended in space, where it cannot transfer vibration to the front baffle.

The field coil driver has been modified for this design, leveraging the acoustic transparency of the driver suspension. It incorporates a novel, rear-firing whizzer which contributes to superb overall tonal balance and energy. As simply another part of the point source driver, the rear whizzer does not suffer from multi-way phase or timing issues. That benefit translates into a wonderful sense of live musical performance, with outstanding imaging and soundstage depth.

Below 130Hz, the Type D field coil is assisted by an Acoustic Elegance LO15 woofer for extremely accurate overall bass response. It is "port constrained" in the front, and employs an open, folded baffle design in the back. These design features lower free resonance, increase efficiency, and reduce wave cancellations for rich overall bass performance. Dual binding posts offer the option to run bridged passively, or to bi-amp for large listening spaces.