Thanks Guys, a lot of food for thought, I had been leaning towards a REF 3 but the Calypso keeps coming up as a suggestion. I have a LS26 now and if ARC doesn't come out with an LS27 soon I am looking for the REF3. My dealer has me on his list if he gets a trade. I have never heard the Calypso but the comments here have kind of guided me back to the ARC route. I have heard one in my system and loved it but, we always want more right? The only other consideration is the McIntosh C500T, but never heard one either. It is easier to buy a 40000 car than a 10000 pre amp, since you can go to dealer and he has one to test drive. Audio companies should have demos that you could try at home for a week. It would be worth the freight charges, and I would think for them it would increase sales.