Valhalla is Nordost's priciest interconnect and speaker cable. Both it and Valkyrja use the company's proprietary Micro Monofilament technology, which involves winding Teflon monofilament around each of the conductors, after which bundled conductors are encapsulated in FEP Teflon. Valkyrja interconnects and speaker cables both use 28 22-gauge eight-nines copper conductors over which 60 microns of high-purity silver are extruded. In contrast, Valhalla interconnects use eight "optimized-diameter" eight-nines copper conductors that have 78 microns of extruded silver over them, while the speaker cables use 40 such conductors arranged in four groups of ten.

Valhalla interconnects are thicker and less flexible than Valkyrja, and Valhalla speaker cables are 5/8" wider than Valkyrja but the same thickness -- or should I say thinness given that both are ribbons. However, perhaps the greatest difference between Valhalla and Valkyrja is in price: $3300 versus $2000 per meter pair of interconnects, and $7350 versus $4600 per eight-foot pair of speaker cables.

How much better is the Valhalla? I'm loath to even draw comparisons between the Valhalla and the Blue Heaven or SPM, so great were the differences. While they shared a similar overall tonal balance—slightly to the light, cool, dry end of absolute neutrality—the overall feel of the Valhalla was completely different. Instead of a sense of lightning speed and slightly transparent, outlined images, the Valhallas sounded almost relaxed—but still clean and precise—and their images were dense, detailed, and dimensional.

A point-by-point comparison confirmed my initial suspicion: The Valhalla built on the SPM's strengths and went a long way toward ameliorating their shortcomings. They were every bit as fast and open as the SPM and just as extended at the frequency extremes. However, the Valhalla added a tonal density and body that the SPM was missing. The Valhalla also had a slightly warmer tonal balance, sounding a touch fuller in the upper-bass/lower-midrange region. Orchestras were more solidly anchored with the Valhalla, and vocalists sounded more solid, as if they were singing from their chests rather than just their mouths and throats. Cellos sounded articulate and detailed with the SPM. With the Valhalla, they were just as articulate, but now had a warm, woody resonance that was missing, or at least a bit leaner, with the SPM.

$umming Up 
The Nordost Valhalla interconnects and speaker cables continue Nordost's steady progress in improving their cables. Both are significant steps beyond Nordost's previous flagship products, the already excellent Quatro-fil and SPM Reference wires. Yes, they're insanely expensive—cabling my relatively simple system would cost nearly $22,000—but they're superb, unquestionably some of the very best cables I've ever heard.

Are they worth the money? I don't know. Is a Ferrari or a Porsche worth the money? A Rolex or Breitling? How about a round at Pebble Beach...or season tickets to Carnegie Hall?

Closer to home, could I, would I spend my money for the Valhalla cables? Probably not; no matter how I juggle the numbers, $22,000 just isn't in my budget, regardless of how good these wires are. I obviously can't say whether or not they'll fit in your budget, but I can strongly urge you to give them a listen. These are sensational cables, and you'll love what they'll do for your system. The Valhallas get my very highest, most unconditional recommendation.