The C2400 is the latest preamp Accuphase has brought out(now the C2000). It has the same volume control circuits as the C2800. The C2400 has been tested in the Stereo Magazine in Germany and got a 100% rating. The C2800 comes with a bobinga wood case. I would go for the C2400 The 2800 would only be marginally better. Spend the savings on CD's and enjoy good music.