stereophile reviewed the #28 and found it to be dry and analytical, not to mention the camac connectors on the back that levinson wisely got rid off. the 26s is another story, and is regarded as a classic preamp (although you still have to deal with the camacs). i had to choose between a rowland consonance and the #28 and never regretted getting the rowland- i still have it, with a built in mm/mc phono stage to boot. plus, rowland came out with a $450 line-stage upgrade which improved the performance by another 25%. i can't say enough good things about the consonance- i'll sell you mine only because i've upgraded to the consumate.