I would say efficiency numbers are very important if for tower speakers that you want to project out more. For me, I just want something that sounds really really good in the boat, sure they take alot of juice but I have plenty of that. My MB Quarts that I'm replacing also didn't have the best efficiency rating either, which is why I never put them in a tower. I have never been overlly impressed with the sound of Polk speakers, they always sounded kind of dry to me. But that is my opinion, to others they might really like that sound. I just wanted to let people know of another choice, I feel one definatly worth listening to anyway!
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