It is very good that we can discuss SUTs here on AoS without an electronics 'expert' chipping in that they are fundamentally inferior to a well-designed MC head amp. All I can say is that my Bob's Devices Cinemag SUT sounds way better than the MC input of my PS Audio GCPH, and paired with the MM only Paul Hynes Veron Concert is quite magnificent. So, the proof of the pudding is in the listening: if you get a SUT that will correctly load the cartridge, and is well designed and constructed, you are likely to have a most enjoyable listening experience. Marco will confirm this, as he uses (used?) the Auditorium A23 with the Denon 103. MartinT uses the same Bob's Devices SUT as me and is similarly pleased. All of us are content to ignore the theory and simply enjoy the music. It does help, though, to understand the maths to work out what the loading is - I don't have much of a clue but I think Martin does.