I currently have my Zu Denon 103 cart feeding into a Pro-Ject Phono Box DS solid state phono (gain of 40/45/60/65 dB), at 65 dB gain and 100 Ohm loading. Lately, it has occurred to me that the phono doesn't really do justice to that wonderful cart, sound wise. But - it's the only phono stage I have with enough gain for so low an output voltage. Now, to do the math, at 0.3 mV output and into 65 dB gain gives me around 533 mV output from the phono into the integrated. I can purchase a 1:10 SUT, which will up the voltage to 3.0 mV and give me a 470 Ohm loading - supposedly better loading for the cart than 100 Ohm. Feeding it into 45 dB gain now, on the same phono pre, will give me the same 533 mV output into the integrated. With the output voltage being the same, the question to the pundits now is this: IS THERE APPRECIABLE DIFFERENCE IN SOUND QUALITY BETWEEN THAT PRODUCED BY STRAIGHT GAIN OF 65 dB (MC at 100 Ohm) VS THAT OF 1:10 SUT INTO 45 DB OF GAIN (MM at 47,000 Ohm)? I have four phono's at home already, so, if I can, I'd rather refrain from buying another one, so, I'd like to get better sound on a budget, using what I already have. I have also considered an alternative solution: I have a Pro-Ject Tube Box DS with 40/50/60 dB gain settings. If I get a Hagerman Piccolo 2 head amp, which has a +26 dB setting, I could possibly run the head amp into the 40 dB setting on the Tube Box DS, giving me a total of 66 dB gain, at 300 Ohm loading. Opinions as to WHICH WILL SOUND BETTER are welcome. The price difference between a 1:10 SUT and the Hagerman Piccolo 2 is too small to influence my decision price-wise.