@wrm57, as promised, I'm finally getting back to you with my impression of my LTA Ultralinear amp. I've recently spent a significant amount of time listening to the Ultralinear and having owned the ZOTL Ref40 I can tell you that the sound of the UL is more like a 2a3 SET (I had a JA Burgess 2a3 with Hashimoto OPT and currently own an Alan Eaton 2a3) than my Ref40 was. I don't listen to classical music as much so my impressions are primarily based on vocals, acoustic, blues & folk, 60-90s rock and R&B, etc. The UL is much better at conveying both male and female vocals and gives you goosebumps/listening room airy presence than the Ref40 but acoustic music is presented with a slightly less life-like presence. I'm conflicted with blues & folk music as some recordings sounded better with the UL while others were more pleasing with the Ref40. It's a wash with some compressed 70-90s rock and R&B music but resolving amps tend to be less forgiving to poor recordings and both UL and Ref40 are. Hope that helps. Best to you. JohnÂ