[JJinID]

twg1 - welcome!

I will go ahead and comment on your question. I have heard both preamps, although not in the same system/at the same time. I am very familiar with both of them, and either one is a solid choice. What is the rest of your equipment? The best option would be for you to get a hold of a demo LS100 (assume that is the MWI you are looking at) and compare them side by side.

My view is that the LS100 is the better sounding preamp overall. The C2300 wins on aesthetics and features (tone controls, switching phono cartridge loading via remote, and definitely a more fully featured remote). The LS100 has the option for either the MC/MM phono module OR a DAC module depending on what your needs are. Of course the new McIntosh C2500 has both if you want to have both. I believe the LS100 has the better phono section based on my experience with both units and others feedback that I trust. I came very close to buying a C2300, but decided to hear the LS100 in my system. I am very happy that I went that route from a sound quality perspective. Hope that helps...