Audio Research LS26 line-stage is positioned between LS17 and the Reference 3 models. LS17 users would find every quality of LS17 upsized in LS26. Compared to the Reference model, it would be the other way round but not much. Although it is smaller (size), has a tad less authority in bass and in showing off scale. Other than that, it does everything else and more. In our prolong listening to this pre-amp vis-a-vis the flagship, we feel the LS26’s presentation is more like a second approach of Reference 3 rather than cutting corners from the flagship. This is trickled down but updated technology. LS26 has all the new Audio Research sound - non-tubey, very open, transparent, natural, quick pace and with a leaner bottom (compared to Reference 3) and never lightweight. LS26 has more than 80% performance of Reference 3 but at only 60% in price. We think this is a hi-fi bargain.