Not the easiest tonearm to set up (let your dealer do it if you aren't overly skilled at such things), this English-designed and Japanese-made device is the best pivoted tonearm we have tested to date, and at a very reasonable price at that. Polk Audio is importing them and distributing to dealers, most of whom sell them for around $130 to $140, and some buyers have managed to purchase them directly from stores in England for as little as $80. We received two samples of this for testing, one directly from the US distributor, Polk Audio, the other from Natural Sound, a Nebraska dealer and (naturally) one of our advertisers. Suffice it to say that both samples were identical in every perceptible manner.