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Well there are different types of distortion. But well say harmonic distortion in this point. First, an amplifier cannot produce more watts than its maximum rating. Second, Clipping is pretty much when any component clips the peak of a wave form, hence the name clipping. Then the harmonic frequencies in the input are made in the output. This harmonic distortion contains only odd harmonics if the clipping is symmetrical. Thats just some of my general knowledge of amps, correct me if Im wrong.