超低音箱方面，Debut 共有三款產品，分別是 S10、S10EQ 及 S12EQ。S10 裝上 10 英寸長衝程單元，以內置 200 瓦 (峰值) AB類 BASH 電路擴音機驅動。而所謂 BASH 是根據輸入訊號強弱去調整電壓，提供適當功率，應付音樂及電影所需。
至於 S10EQ 及 S12EQ，有別於傳統模擬控制，而是用上了 ELAC 的 DSP 系統。操作方法是二者通過下載 ELAC SubEQ 控制程式到手機去，就能根據不同房間的環境，以超低音箱內置之 12 波段頻率均衡器自動調節電平，效果很好。另外，想當然 S10EQ 及 S12EQ 同樣裝上 BASH 電路擴音機，動態出色，這方面功能跟 S10 的相同。
"Do you two have a bodyguard?" I asked Elac speaker designer Andrew Jones (right) and equally legendary Audio Alchemy electronics designer Peter Madnick (left) upon hearing the tremendous sound pouring forth from their bargain system ($5500 including custom-made music server and cabling). "If you don't, you'd be wise to consider hiring one. Given the virtually illegal amount of warmth, bass, and full-range sound you're getting from those tiny little speakers and that sub, I wouldn't be surprised if at least one high-priced manufacturer is tempted to do you in, lest you give the lie to the assertion that higher prices equate with better sound."
Although ELAC has a wide range of of high quality loudspeakers, David Vivian was surprised by this diminutive state-of-the-art BS263, likely one of the most striking. Not only could it play very loud, but also did it render bass quantity in the right scale. The BS263 injected life in the music, natural but not far fetched. Its transparency and detail, especially the texture and high frequency energy, satisfies the overall demands in sound reproduction.
Fantastic news from America: With presenting the new Debut series ELAC was awarded with the "Enjoy the Music Award" for the best show on the T.H.E. Show in Newport. We're very excited!