The Acoustic Energy Reference Series AE3 MkII floor-standing loudspeaker has little in common with its predecessor, but is in fact a close relation of the new AE1. Maintaining the character, transparency and dynamics of the AE1, the new Acoustic Energy AE3 MkII AE3 offers increased power handling and bass extension - achieved by it's design as a true 3-way speaker in both its drive unit configuration and internal cabinetry. The Art Deco-style bass grilles provide the Acoustic Energy AE3 MkII AE3 with a unique high-tech, retro aesthetic.

The AE3's cabinet is dived into two sections, each individually vented and tuned. The upper section houses the 32mm HF unit from the AE1 and a bespoke 130mm mid range unit using an alloy cone 33% thinner than the AE1s, producing rich tonal qualities with increased efficiency. This cabinet section is also damped using 5mm thick steel plates on the internal walls and a "Cross Member" which tensions the cabinet to reduce mechanical resonance.

The lower section is where the power of the speaker derives. The lower enclosure is heavily braced both horizontally and vertically and features dual vents to handle the increased air pressures this system produces, which are dual flared to minimise airflow distortion. Two 165mm alloy cone LF units are mounted to the sidewalls of the lower section and protected by a unique grille arrangement. These are opposite facing, in phase and structurally mate together forming an efficient force cancelling effect. Resonances are in opposite directions, which result in minimal colouration in addition to an efficient and fast bass response.

The Acoustic Energy AE3 MkII's crossover uses audiophile quality components on separate boards to minimise inductor interaction - one in the upper section for the MF/ HF frequencies and one in the lower section for the LF frequencies. A single set of WBT gold plated binding posts are used for the connectors. Finally, the loudspeaker's plinth is solid metal and fixed through L-shaped steel plates that also house the LF drive units ensuring ultimate rigidity