Both units are very good and you probably can't make a "wrong" choice. I went with the ARC LS26 and upgraded the tubes to NOS 6H30-DR's. A truly great preamp, best I've heard and made a huge improvement in my system. Paul
Brouch... the change was not Night and Day but the DR's were good improvement over the stock tubes. I fell better depth to the soundstage and just a smoother performance to the LS26 especially in the bass. Try to find tubes from the mid 1980's, they will be the best performers. Paul
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