I started using SUTs as my tube phono pre, ARC PH 3SE (54db gain) did not have enough gain for a LOMC straight in and was marginal at best with carts having .4mV. I had a LOMC, .27mV output, impedance of 6 ohms and asked Bob Sattin of Bob's devices for a recommendation after giving him details on the rest of my system. I ended up with a Bob's SUT Cinemag 3440AH trannies, user switchable between 16:1 and 30:1. I actually ripped 1500 lps to digital format using this setup which included a SOTA Star and SME V. The sonic reproduction of this setup was excellent for frequency response, soundstaging and dynamics. State of the art? No but good enough for my system. I play these rips a lot and knowing what I know today about SUTs, phono pre's, gain and loading, I thank the stars that Bob picked that SUT for my setup.
The cantilever eventually failed in the cart and it was replaced with a NOS Benz Glider L2, .4mV and impedance of 12 ohms and a Shelter 501Mk II, same output and impedance. With either cart, too much gain with the ARC phono pre and Bob's SUT, even at the 16:1 setting. I ended up reducing the ARC gain by 7db via a voltage divider using factory provided instructions, a simple mod and one which by adding switches I could switch the phono pre gain between stock, 54db and reduced, 47db. This got me thinking about the relationship between SUT turns, LOMC output and phone pre gain.
I then purchased a Cary Audio PH301MM, a classic 2x12ax7 and 1x12au7 tube circuit with an outboard SS regulated power supply and 42db gain. I have two separate TT setups and hooked the Shelter cart>Bob's SUT>Cary phone pre and this was the first time I was really happy with the sound of the Shelter. Interestingly, it sounded better using the 30:1 vs 16:1 setting. The former showing the cart a load of 50 ohm vs 180 ohm for the latter. No long discussion on the merits of loading but I do believe in trying different load settings.
Simultaneously I purchased a couple Jensen JT44dx transformers and made a DIY 10:1 SUT. I then set the ARC phono pre back to stock gain, 54db and used the 10:1 SUT with the Benz Glider. Excellent sound. Using the Glider, I compared the DIY SUT>ARC to the Bob's SUT>Cary Audio and the former setup was just slightly better for my ears and system. Also, I preferred the Glider to the Shelter in my system so I ended up selling the Shelter. BTW is set up the DIY 10:1 SUT so that the load was about 115ohm.
Next step was buying a Benz Ebony L, a bit of an odd ball in the Benz line up with .27mV output and 3.5ohm impedance. This cart predates their current LPS and predates their Ruby generator. I used this with the 10:1 DIY SUT and ARC phono pre at 54db gain but after a few months decided that the stylus needed replacement. Off it went to Soundsmith for a line contact retip, retaining the OEM boron cantilever. I also purchased a couple of Jensen JT 347dx transformers and built another SUT. These transformers can be wired for 8:1, 12:1 and 24:1, single ended or balanced, and are much more substantial than the JT44's.
The Ebony L came back and I wired the JT347 for 8:1 into the ARC phono pre, it was good but not great. I called Jensen and they suggested 12:1 and then asked what dampening/loading was I using and I told him the one in their schematics. He explained that those schematics were for testing and then sent me values for capacitor/resistor networks (Zobel) based on balanced or single ended, each of the 3 gain settings with a table of cartridge impedances. Bingo! The system sounded great.
I moved the first DIY SUT over to the Cary phono pre using it with the Benz Glider and sold the Bob's SUT. I was pretty happy with either TT setup and loved to spin records alternating between the two phono setups.
This summer I was able to acquire a Zesto Andros 1.2 for cheap and it can take two phonos, one on the MC input and the other on the MM input. One switch for each channel to switch between the two inputs. This allowed me replace the ARC PH3SE and the Cary Audio PH301mm with one box. The Andros is super quiet and the level of distortion compared to previous setups is very low.
The Andros uses Jensen 44s on the MC inputs with two gain options and numerous loading choices and claims 47db on the MM inputs. I run the Benz SL setup into the MC inputs and have the load at 100ohms. I run the JT347 SUT, now at 24:1, into the MM inputs. I've used the Jensen recommended values resulting in a loading of about 9ohms and 3x the cartridge impedance. Interestingly the designer George Counnas uses the JT347s in the Tessera, Andros Deluxe and Allasso and he's been very kind in sharing his knowledge and setup. He finds the biggest difference between the Jensen 44 and 347 is the imaging. Obviously the 347 has greater flexibiliy and frequency extension. I'm done for now although I have enough parts to make another SUT, just need to pick the trannies. That will not happen unless I find a super deal on another LOMC.
FWIW I use Takman 1/2 watt carbon film resistors and Vishay film capacitors for the Zobel networks.
Note that this journey took place over 5+ years. My takeaways were as follows: 1) Learn about the relationship between cart output, SUT turns ratio, phono pre sensitivity and then system sensitivity. 2) Understand the relationship between the cartridge impedance and inherent load of the SUT (all assuming 47k phono load) and if you do load by adding resistance on the secondary side of the SUT, how many times the cart impedance is the correct range of possibilities? 3) I had great experiences talking with Bob Sattin, the people at Jensen transfomer, George Counnas at Zesto and reading on this forum what the gentleman from Rothwell has to say.
KAB calculator for gain
https://www.kabusa.com/pregain.htm
Alternative method for calculating gain
http://forums.stevehoffman.tv/threads/rethinking-phono-preamp-gain-settings.682880/
Hagerman calculator for loading
http://www.hagtech.com/loading.html