What Solid State Pre-Amp compares to ARC LS-26

I don't think that LS-26 has unity gain. Would you like to have balanced in/outs? What amplifier you're using? You can get away with MUCH smaller investment for new as long as both components will sound best. For unity gain give it or take McCormack RLD will tax most of the ones in the price range you've mentioned(only no balanced outs). Another contender with balanced outs is Wyred4Sound STP that has very low gain.

I am using a McIntosh MC402 amp and to answer the LS26 does have unity gain under a PROC input. I prefer to have both Balanced and SE since I already have the cables. I will put your suggestions on my list.

It's hard to compete with an ARC LS-26 in that price range, especially a SS.