The Luxman L-540 is an integrated amplifier that was introduced in February 1989 and remained in production until 1994. This amplifier is designed to reproduce music with purity and life, embodying the same design philosophy as its predecessor, the L-570. It utilizes a Class A operating mode up to 15W + 15W, transitioning to Class AB operation for higher output levels. The power supply features independent transformer windings for each stage to minimize interference between different output levels. Its input circuitry employs a flexible switch and a nitrogen gas sealed contact relay aimed at reducing the signal path and enhancing sound quality. The phono section includes dedicated equalizer amplifiers for both MC and MM cartridges, with independent left/right configurations to optimize performance. The MC amplifier is designed to be low-noise and low-impedance. Various quality improvements, such as low impedance wires and high-quality components, further enhance the overall sound. The amplifier is housed in a robust chassis designed to eliminate resonance. Furthermore, it includes features such as a tone compensator, multiple signal processor inputs, and the ability to connect speakers in various configurations. The model is rated at 100W per channel into 8Ω, with low total harmonic distortion of 0.015% at rated output. The weight of the unit is 24 kg and it measures 438 mm in width, 176 mm in height, and 467 mm in depth.