Ianchang, The data that came with the PC-1 no doubt refer to the final load the cartridge "sees" when it looks at the phono stage input. With no SUT, all you need to do is insert a resistor in that range of values in parallel with the input of the phono stage. With a SUT, as Doug says, it's a bit more complex, because the cartridge "sees" first the SUT and then the load resistor on the other side. The intervention of the SUT will affect the load impedance by a factor related to the square of the turns ratio of the SUT. This sounds arcane, but it's really no big deal to calculate the value of a load resistor that will at least be in the ballpark. After that, again as Doug says, you may want to fiddle with the value to get optimal results, OR you may be perfectly happy. For formulae on how to calculate the load resistor, go to the Jensen transformer website or Google the question. You do have to know the turns ratio of your particular SUT, however. All of the foregoing applies to the choice of putting the load resistor on the phono preamp side or the secondary of the SUT, with the cartridge connected to the primary. I myself am not familiar with placing a load resistor between the cartridge and the SUT, and you can ignore that for the moment, just to get started. It just would change the value of the impedance reflected across the SUT. (Output R of the cartridge in parallel with the load R all on the primary side.)