I have naim amplification and five 800 series B&W speakers plus 2 of their subs for a 7.2 Atmos system, complete with 2 smaller B&W ceiling speakers, with a Classe Sigma M2 on processing duties. Which is obviously great for films - but also wonderful for both new Atmos music and of course legacy albums which have been skilfully remixed - Pink Floyd - Beatles - Van Morrison to name but a few, and a sublime Atmos version of REM’s Automatic for the People - listened to via bluray audio (in fact Michael Stipe said this when played the Atmos version of his album: “I listen to music on my iPhone and on my computer, I don’t have a stereo system in my apartment in New York or Berlin – I have one at my house in Georgia, but I never use it – so I’m not a sonic, audio guy, but it was breath-taking. My best friend was in the room when we heard it and he had to leave afterwards, he was so moved by the experience.” I use a Pioneer UDP800 for physical media disc spinning duties presently, and can play Atmos from Tidal and Apple music via an Apple TV - not really a high end audiophile device, although sound is pretty good - though not as good as direct from the physical media via the Pioneer. But I was wondering if there were plans for a naim DAC / streamer to handle Atmos decoding and if there was an appetite for this type of product from naim customers? (Apart from my own distinct appetite for this type of product that is!). I previously owned the naim DVD5 and their excellent surround sound processor the AV2 - but I heard that the R&D for these products nearly sent naim bankrupt - but they were sublime products of their time although never evolved by naim as time went on.
Naim have historically focussed on stereo reproduction, with the exception of the DVD5 and AV2 (plus a few other relatively short lived items).
I doubt they would put money into Atmos which whilst having been around for a few years, might well be replaced by the next Dolby invention within a few years.
I can’t see it happening.
That’s the last thing you’d expect from Naim. In a word, no.
Maybe not quite the last. Remember Naim have two AV processors and a DVD olayer in their back catalogue. While they’re unlikely to produce any high end preamps and streamers for multichannel audio, an AV3, though unlikely, isn’t a zero possibility. They’ve done it before.
In the pre focal days. I can’t imagine focal signing off on it.
I’d love a one-box 5 channel home theater solution from Naim.
Uniti Atmos 
We still have great fun with our AV2. It’s used with a Nait 5 and a Nap 140 in our small tv / Xbox room. It’s the most used system in the house and it works fabulous. Somehow that av2 makes it all sounding right.
As would I!
Unfortunately unlikely to happen 
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