What Step-up transformers are best value?

If you want a great value check out choiraudio dot com. They have a Cinemag based SUT for $349. It's in a nice enclosure with star grounding. Unless you build one yourself I have not seen a finished Cinemag based SUT at this price.

The usual disclaimers apply - I do not have any financial affiliation with Choir Audio.

K&K Audio makes a nice one using Lundahl transformers

another vote for Hagerman Piccolo, in the bargain category. Solves a lot of problems that SUT's have.

Ultimately it will depend on how it interacts with your cartridge and phono pre. In my case the silks outperformed the S&B's. Unfortunately specs and reviews rarely tell the whole story of how an sut will perform in a given system. It would be nice if you could get an evaluation period when buying some of the higher priced step ups. Bottle Head amps are supposedly going to offer an SUT from magnaquest that should be very good and priced reasonable.

I highly recommend the SoundTradition Live! MC-10. Costs about US$990. Here is the website: http://www.obsinc-products.com/servlet/Categories?category=MC+Step-Up+
Units.
Its th best I have heard and is quite a bit better than the Cinemag CMQEE-3440A, the Silk Step-Ups Fidelity Research XG5 and SPU-T100 using either my Ortofon SPU Meister Silver Mk2 or Dynavector XX-2MkII cartridges.