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B&C R21Ipal 21-Inch High Power Woofer With Neodymium Magnet Waterproof Cone Both Sides 2 OhmsB&C R21IPAL 21-Inch High Power Woofer with Neodymium Magnet Waterproof Cone Both Sides 2 Ohms. The story of B&C Speakers started in 1944 in Florence, Italy. Roberto Coppini, upon receiving his electrical engineering degree in that particular year, started c..