The Nagaoka MP-110 - at least partnered with my Dual CS-5000 - sounds quite refined for $99. Of course my previous cart, the Audio Technica AT95E was no great shakes, but it's amazing how an extra $50 really improves the overall sound. The best part is the tracking which is some of the best I've heard in this price range. Ye olde pops 'n' ticks/surface noise are very reduced through this cart. And inner groove distortion is extremely diminished... for example listening to the last track of my MFSL Frank Sinatra's Nice 'n' Easy, doesn't have any of that audible grit that I heard before with the AT95E. I played a rather beat up Japanese copy of This Mortal Coil - It'll End in Tears - lots of empty space with the music - and the reduced vinyl noise really helped in my enjoyment of this album. Midrange is a tad warmer than reality but the treble, oddly enough, has a forwardness (hello fake detail?) that isn't unpleasant but still noticeable. Bass, at least through the small woofers of my B&W Matrix 805 speakers - was tight and controlled. More later after some more break-in.