0ur opinion: :Polk's engineering breakthrough changes the rules for small system performance. The Polk l-Sonic ES2 includes a second generation HD Radio tuner with full multicasting. With its advanced acoustical system, Digital Signal Processing, and new HD Radio tuner technology, the l-Sonic ES2 is the highest performing self-contained HD Radio product on the market. The l-Sonic ES2 accepts all iPod models with dock connectors in its top-mounted iPod dock hidden beneath a sliding door. S-Video and composite video outputs allow the user to connect a television or video monitor to the lES2 for viewing video content stored on a video iPod. The l-Sonic ES2 introduces a new music discovery feature from Apple called iTunes Tagging which makes it simple to buy songs you hear on HD Radio stations. The iTunes Tag button on the l-Sonic ES2's front panel and remote control allows you to 'tag' songs broadcast by HD Radio stations. The l-Sonic ES2 stores information about the tagged songs to its memory and transfers the tags to an iPod when docked. When you sync your iPod with your computer, iTunes automatically presents the songs in a new Tagged play-list for you to preview, buy, and download. iTunes Tagging is a great way to discover new music and add it to one's collection.
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Testimonials
Average Buyer Rating:

Buyer's feedback: 
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* Beautiful HD Radio / Weak iPod Sound ...
I love listening to opera and classical music on the local FM classical station on this Polk system -- it sounds like I'm actually in a concert hall and it's magnificent. However, iPod playback is nowhere NEAR as good. The tones all blend together and lack richness and depth. My Bose wave radio does a far better job playing the iPod through the AUX IN. Wonderful depth from Bose. I am returning my Polk system because I don't want to spend $500 for a good radio. I'm considering the new Bose wave radio with digital FM and iPod connector kit, instead. If this product were priced lower -- maybe $125 -- I would probably keep it just for FM and the clock radio. Unfortunately, it wants to be a great iPod device as well, is priced that way, but fails to perform. Too bad! Would have loved to hear the same quality through iPod as through radio, or even iPod sound comparable to my Bose. I'm not a sound engineer so no idea why they couldn't make that happen -- definitely curious.
Buyer's feedback: 
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Wow!! Truely A High Performance System
I got the I-Sonic 2 just about a month ago and I am still amazed at how good this thing sounds. I got a Bose and a Cambridge at the same time, niether come close and are going back. It was great to do a comparision in my own home.
I read a lot of reviews on the first I-Sonic; best I can tell Polk has fixed all of the issues. It doesn't get hot, the display is easy to read, and the controls are so simple I have yet to open the manual.
The iPod dock works with my iPhone and my video iPod and my iPod has never sounded better. Really, you will be blown away by how good this system sounds. I have the unit in my bedroom and it is a perfect place to store my iPod when I get home; keeps it charged all the time.
The HD Radio works well with the single wire antenna provided with the system. I have tagged a bunch of sounds and bought a few from iTunes; very very cool feature even if you just use it to remeber a song.
I am very satisfied with the system and would highly recommend it to any iPod owner, its a perfect match.
Buyer's feedback: 
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* Great Sound ...
We use this unit as a bed-side clock radio. It has great sound and receives HD stations. The iPod dock is handy. The alarm is easy to set and has the nifty feature of being able to program the alarm volume level. We have a very large MBR and BA and when we crank up the radio to hear it in the shower, the sound quality is just as good as at lower volumes. The unit arrived without a remote, but we telephone Polk and one arrived in a couple of days, no hassles. The only negative we've found is that the backlighting (what makes the display blue) is bright. At it's lowest setting it is more of a beacon than we'd prefer for sleeping. Not negative enough to return to unit, but something to consider when using in a bedroom application. When the backlight feature is turned completely off, the display cannot be seen. Were it not for the backlight having to be on to see the display, we'd give the I-Sonic Entertainment System 2 a score of 5+ stars.