The 32 is remarkably quiet and has the dynamic throughput of a good tube preamp.It is very neutral and open and allows the sound to burst on the quietest of soundstages. In the lower registers, say the bass clef of a concert grand piano, the 32 does not quite convey the full decay and resonance that my ARC Ref Two did. However, you gain a crystal clarity that allows you to hear all the sound/noise in the recording. Over time, I preferred clarity and silence to the slight haze of tubes and kept the 32. I had the 38S, too, and it is very good. If you have not considered it, the Rowland Synergy is very good but a bit constricted, however the tonality seems spot on. It's expensive but the 32 has all the best virtues of solid state and some of the virtues of the best tube preamps.
