For the same money, which of the above would you get for a Naim system?
Whichever one you prefer the sound of with your system in your room! 
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I think it depends on the Naim kit you are using, the room you are using it in and your ears.
I have used Kudos C10s, Dynaudio Focus 110s and Proac DB1s with an NDX, XPS2,282,200, Hicap in my room which is 4x4 metres and has a suspended wooden floor.
In my room the Kudos C10 sounded very very bright. I have heard them on a friends system (same as mine but CDX2 and second hicap) in a different room, however, and they were good. Nice and open.
The Dynaudios in my old room with a concrete floor were great. They needed plenty of room around them though. In my current room I couldn’t get the bass under control and they just boomed.
The Proac DB1s are nicely balanced and I haven’t had any issues with them. This might not be the case if I used them in a different room however.
That is true about Dynaudio speakers needing plenty of space - that has been the case for the two pairs I have owned. Given the space though, they can really sing.
There is a lot of love for the Naim/ProAc combination on this forum. Not sure what you will be running the D2’s with but I used them with a ND5 XS and XS 2 and loved them.
I have heard the S40 in the dealer’s demo room but not at home. I would go with D2’s. I have never heard Kudos so can not comment.
Hopefully you are working with a dealer where you can demo in the shop and home before your make a decision. Certainly there are fans for all three on the forum. Have you used the search function on the forum? Lots of information contained within and with a little time invested you could possibly find some more insights regarding the different speakers.
Good luck with your decision.
Thank you for all you really helpful responses. I’ve discounted the Dynaudio S40 as seems they need plenty of space and higher volumes to sound their best.
I am not so sure about that, as I find Dynaudio speakers to be easy to place in the room, big or small
And the volume issue used to be the case with older Dynaudios with aluminium voice coil formers but not the latest models which use carbon fibre or black Kapton - much superior materials
ah bug, thought I was getting somewhere 
Are you really going to decide based on what people on here advise? Do you have the opportunity to listen for yourself?
That last comment was a little tongue-in-cheek, ProAc and Kudos are still fave.
Generally though I find forums are a great place to share experiences, it’s helped me a lot over the years anyway.
Speakers really need to be tried at home.
You were right (mostly) - a pair of Special 40’s came up at a price I could get back for them so I thought I’d give them a go. They do indeed work well at low volume, they don’t seem to loose anything. Placement is a bit trickier, they’re in a recess with stuff around, some acoustic dampening sorted it out tho. Thanks for the info, I wouldn’t have tried them without, they sound excellent. Still might try some ProAcs at some point…
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