[phunge]

according to this link, it will list at $110,000 USD

I am sure it is extremely well built, and likely sounds amazing judging by what Stereophile had to say about the 2110 preamp:

Boulder's 2110 is the best-measuring preamplifier I have encountered. Not only are its distortion and noise very low, the 2110 doesn't change its operating parameters with output voltage, load impedance, or the setting of the volume control, and hardly at all with frequency. I am not surprised that Michael Fremer was impressed by what the 2110 did in his system.

Even if I had that kind of cash to spend on a single component, I don't think I could bring myself to buy it. I just can't get past the looks -- for that kind of cash, it ought to look the part too.