The M76 is a terrific unit at an outstanding price! This is very much a high end piece of gear. The sound is as musical and smooth as every 1176 I've ever used. Comparing it to popular plugin versions the M76 is most definitely the preference. One thing I really love about the M76 is the bypass button they've added. It's nice to be able to easily switch back and forth to see how you're impacting the source. That is definitely not something you get if you buy any UA version. I also own the MSL, M73 and 2 of the M12 units. I love the Vintage Audio line and I will never get rid of it."