Possible workaround and explanation - -

 A small adjustment to L-R sound balance (slide towards the right) seems to 
reduce the booming bass.   I tried this after noting an on-line article 
attributed to iFixit that pondered the reason for the Left speaker case to be 
larger than the Right speaker case.  Possibly the Left case includes a 
sub-woofer.   

The balance slider seems very sensitive, so the physical desktop environment 
may also affect the quality of sound output from the internal speakers. 

Cheers
Alan

On 15/02/2013, at 10:06 PM, Alan Smith <sma...@iinet.net.au> wrote:

> I am enjoying my new 27" iMac 3.2GHz with Fusion Drive - but there are a few 
> irritating issues.
> 
> Audio output appears to have a big bass boost or equalisation peak when 
> monitoring an input or playing music from iTunes.   I think "audio in" has a 
> flat frequency response - at least a recording that I make which was 
> monitored with apparent boost by the internal speakers appears to be "flat" 
> on playback on my stereo system.  This suggests the internal iMac 
> speakers/amplifier settings.  Is there an equalisation adjustment?  Is there 
> a published spec for the audio system?  I no longer have audio test 
> equipment, so my assertions about quality are subjective!
> 
> Audio also seems to take a few seconds to "warm up" from silence before it 
> settles down to a constant sound level.  This is more difficult to 
> demonstrate.  The input level meter seems to show signal immediately - the 
> lag may be in the default system output amplifier/speakers.
> 
> (Another irritation is the aggressive spell checker/auto correction which I 
> will turn OFF after I send this email!)
> 
> Regards, Alan
> 
> 
> Alan Smith
>  Late 2012 iMac 27" Intel Quad Core i5   3.2Ghz 8GB RAM - OSX 10.8.2
>  Late 2009 iMac 21.5" Intel Core 2 Duo 3.06GHz 12G RAM - OSX 10.8.2
>  iPad2; ATV2; iPhone5
> 
> 
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