MC LOADING & STEP UP DEVICE

Wow, Axel thanks a million. Now I am just having a little trouble calculating. What is DCR?

Could we work through a case together so this crystallizes?

Data: Denon Au310 Step up, and 2 cartridges.

#1 Denon Au 310:

Winding wire ratio (pressure-up ratio) 1:10
Primary impedance 40ohms
Secondary impedance 4kohm
Frequency response 20Hz - 40kHz
Deflection (as opposed to 1kHz) Less than ±1dB
Magnetic shield Double
Chord length About 1.2m
Dimensions Width 51x height 53x depth of 181mm
Weight 0.65kg

#2 First Cartridge Supex Super 900
Output .2MV
Impedence 3.5 Ohm

#3 Second Cartridge Madrigal Carnegie one
Output Sensitivity: >0.26mV
Load Impedance: 30 to 50K ohms

So this is the data, now the calculations:

For the first cart:
winding ratio 1:10 of step up,
then Step #1 says-> since 1:10 = 20dB
then step #2 says-> 20*20*47kohm = ?
then step #3 says-> Well I need DCR, Don;t know what it is
now I am lost from here on.

Please help me fill in the blanks. Thanks again for helping me understand. It is greatly appreciated.

31.6 * 31.6 * 47k ohm = 47 ohm for a 30dB trannie

Please explain also, how you get this equality ?
=998.56*47kohms
=46932.32 kohms how is this = 47 ohm ?

I still can't complete the calculation. This is problematic as I am looking to get myself a decent matched step up in the very near future. Seems like there are some errors in the above calculations.