The C28 has a built-in headphone amp (really a nice little 20 watts per channel power amp) and uses an outboard speaker relay that also controls 2 AC 3-prong outlets for power amps thereby taking the "pressure" off the on-off switch. The 28 is not the same as the 26 but a later design with much of it coming from the 26 shortcomings. Put a pair of these side by side (of course, both in spec) and the 28 is quieter especially in the phono section, has better dynamics, resolution and bass is better balanced. Mc ran preamp lines: 1) C26, C27 and 2)C28, C29. A 27 is very close to the 28 sonically in the hi-level but the phono section is not as good as the 26. Open a 26 and 28 and it's like night and day. Both used high quality components and the 26 can be improved with better sheilding and cable routing but since the prce difference is so little between a 26 and 28, I'm not sure why anyone would go for the 26. That said, I've begun to notice that the 28s on eBay are starting to be getting higher average values so it may be that the preamp is either finally getting attention or has been so underpriced it is now reaching "budget" status.