Similarly, I was wondering how an ARC Ref 3 (output impedence 600 ohms balanced) would match with a Mac MC402 (input impedance 20,000 ohms balanced). But I imagine I would encounter similar difficulties as Tvad. I am currently using a BAT VK-31 SE (output impedence 300 ohms) with good results but the prices on the Ref 3 have come down considerably in anticipation of the Ref 5.