I have done research on this particular model. MC-40 was introduced to audiophile by McIntosh only couple of years after they had much success with model MC-240. To my understanding, not many younger generation audiophile are aware of this model because there are only few available, which are offered among audiophile. Once in a while you see a pair listed for sale at ridiculously low price. Often, this person inherited these fantastic amplifiers from family member and not knowing the real values. I talked to a few audiophile, they tend to hang on to this model. If you compare MC-30, MC-40, and MC-60, they are pretty much the same as as far as built quality and sonically sweetness. If you are willing to pay much money for MC-30, I can guaranty you will be as happy if you pay the same amount for MC-40. Only difference is that you get more of same quality watts per dollar. So my friends, hang on to your MC-40 if you already own one. If you are looking for a wonderful tube amplifier without spending ten of thousands dollars, then MC-40 should be high up in your list.