Audio Research Ref 3 VS Mark Levinson 38s

smooth and refined sound with excellent detail wo any etch. tight punchy bass. beautiful build and ergonomics second to none. reliable. 
infinitely better looking and not an empty box like the ref 3. finally the 326s will easily drive a subwoofer plus main amp whereas the ref 3 will not

@tattooedtrackman 

A piece of advice DO NOT  base your purchase on someone else’s opinion. Let your ears be the judge because it’s you that will have to live with it. Come on man I know we all want information but jeez. You will not have his speakers or listening environment or source of music. Do your homework and base your decision on what’s appealing and satisfying to your ears. 

Cheers 

i agree w 41 to a degree. however good is good and a neutral product such as the 326s fits anyone. demoing different products is virtually impossible for many of us.

I agree with 4425's assessment and add dead silence and an inky black background.  I also am not a fan of replaceable items which deteriorate and impact sound over time - tubes.

The 326S projects a big, deep soundstage that is rock solid and stable and I simply prefer solid state electronics that are consistent over time.  Just my preference.

Listen to both and buy the one that speaks to you.

A piece of advice DO NOT base your purchase on someone else’s opinion. Let your ears be the judge because it’s you that will have to live with it.

+1. As the OP can see, there are those here who feel the ARC is a much better choice, and there are those who feel the ML is a much better choice.

In the end, you are paying your own money, you need to choose what sounds best to you, not what sounds best to someone else.

In my post above, I actually had 4 "high end" brand preamps in my home at the same time for a couple months so that I could choose which one I liked best. Along with the ML 38S I had a Krell KRC-HR, BAT VK-51SE, and a Conrad Johnson Premier LS-16 mk II.
In my system, to my tastes, they finished in this order:

1) BAT
2) CJ
3) Krell
4) ML

I am sure that order could be made up in many different orders.
The point is, choose what sounds good to you, not what sounds good to someone else.