From everything I have read or heard, the LS27 is the better choice. There have been a few threads here on AG that you may want to have a look at in addition to the responses you will get here. I have an LS26 and am waiting for the fund$ so I can take the step up to the 27. Although I may have to wait for the 28!
What do you feel you are you missing that you are looking to the Ref 3 to improve? Obviously you aren't getting everything you wanted from the LS27 or you wouldn't be asking.
I went from the LS27 to the Ref3, and found the Ref3 had a cleaner, clearer sound, less tube like. Both were excellent but the Ref3 was a step up, and the Tung-sol 6550 NOS tube made it even better.
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