I stick by my remarks. That tuner sounds good. Now I am going to experiment with a Luxman T-100L in 220V...and a Denon TU-550. I suspect the Luxman-Alpine will be a sweet sound. My experience with the R106 was very good. The so called "Computer Analyzed Tuning" that was also in the T117 makes for a darn good sound. Unless I got a bad one, I found the the Luxman analog TU-110u not a good tuner. Pretty case, lousy tuner.... recessed, flat, muffled.