I use an ARC LS26 driving an MC402. Have to agree with cmalak, no tube lushness from the LS26. Just very neutral, transparent and dynamic.The LS26 replaced a McIntosh C45close to two years ago and I have not regretted it at all. My only concern was that the MC402 has a relatively low input impedance and I thought initially that there may be some incompatibility and frequency roll-off due to that. But I have a great local dealer and I got to play around witht he LS26 in my system for a while before I decided to buy it. The funny thing is, I've never been a "tube guy." I didn't seek out the LS26 because it was a tube preamp (actually it's a hybrid design). I had tried a few other pres in my system when I decided to upgrade and to me the LS26 was the best to my ears, not to mention my wallet! BTW, it definitely sounds better using balanced sources and run balanced to the MC402, which is also a balanced design.

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MC402, AudioResearch LS26, Magnepan MG3.7R, PS AudioDLIII, ACI Force XL, Transparent, Wireworld, Tara