I have been using the Audio Interface (40 ohm) SUT for 35 years. It has excellent Jensen transformers made in my hometown-Chatsworth, CA. I use a resistor to achieve 220 ohm impedance match to my Benz Ruby 3. The exact replacement for it is the ISO-MAX built by Jensen at $550 https://www.ebay.com/itm/Moving-Coil-Phono-Step-Up-Transformer-SUT-Jensen-Transformers-ISO-MAX-MC-2RR-L/401334303038?hash=item5d7163793e:g:eFQAAOSwLJ9Z-imM
If one can afford or has multiple MC cartridges, the Zesto Andros Allaso is also an excellent choice using Jensen transformers at $3000. It has 10 impedance settings and 4 gain settings equivalent to 40 total settings. https://www.zestoaudio.com/andros-allasso-step-up-transformer-mc-to-mm-extremely-versatile/
If one can afford or has multiple MC cartridges, the Zesto Andros Allaso is also an excellent choice using Jensen transformers at $3000. It has 10 impedance settings and 4 gain settings equivalent to 40 total settings. https://www.zestoaudio.com/andros-allasso-step-up-transformer-mc-to-mm-extremely-versatile/