Each crossover network circuit controls the signal to the high and low frequency speakers in order to maintain the linear acoustic response through the full audio spectrum. Naturally, such sophisticated engineering demands very close tolerances in production. 

Ordinary passive crossovers, for example, often use electrolytic capacitors with tolerances of +/- 20% and metal core on inductors. Response through the crossover region is ragged, and characteristics vary from unit to unit. The ESB 8000 passive crossover, on the other hand, use very high quality bi-metallized capacitors, individually tested to meet ESB tolerances,for maximum transparency of details in the medium and high frequencies. To increase the response speed the tweeter uses a configuration of lower value capacitors in parallel.

Anti-inductive resistors with dissipating aluminum body, helps to manage very high powers in order to remain relatively cool, in this way the resistance does not vary.

The special inductors used in ESB networks have extremely low insertion loss so that none of the driving power to the loudspeaker system is wasted in the network. To avoid interference between the inductors, these have been installed with a rotation of 90°, this arrangement cancels the interactions. 

Air-wounded 99.9% pure copper coils (with a large diameter of 1.5 mm) minimize distortion.