*dB @ RMS Watts is calculated based off of the Sensitivity and RMS Wattage.  This does not guarantee that the speaker will play this loud, nor does it guarantee that the speaker will sound good at this volume, nor does it guarantee that the speaker will not be damaged playing at this power level.  It is only based on the manufacturers provided specifications and has not been tested.  Listening at high volumes WILL damage your hearing and CSP will not be held responsible for damage caused, but we WILL take full responsibility for how awesome your system is.