Since I deal in Manhattan with Lyric HiFi, great guys, and they have both I have just concluded an A/B. My system: ARC REF 3, ARC CD 7, ARC REF 110, Virgo 111's, NBS Omega Cables all around. I will admit that the system is tremendously accurate and transparent, but needs some warmth. I demoed the MAC for a few days and was almost sold. In many ways it does beat the ARC REF 3, but unfortunately IMHO it is simply colored. On many recordings, especially lean ones, it improves the musical element, but at the cost of accuracy. The clincher: on vocals such as Frank, Ella, and many opera singers I never felt that I was listening to the singers as I knew them. I could see many people however favoring the MAC. I still need more warmth, but can't go this direction. Still a great piece of equipment, just not for me.