When Stereophile reviewed this preamp, they concluded it will set new standards for the industry. A quick listen and you will probably come to the same conclusion. Music reproduction was simply magical. Soundstage was large in scale with loads of detail and if you listen to a lot of vocals, the SP-14 is a gem. The level of performance it offered at its $3,000 MSRP then is a bargain now when you look at some of the current crop of $3,000 preamp. Design is a hybrid where one E88CC tube is used. Current tube inside is a Tesla E88CC which is renown for its warmth and overall performance. Previous owner had it serviced when some of the original resistors and caps were replaced. Some browning of the board is from the old resistors over heating but issue is resolved with new resistors.
Cosmetically, it looks really nice with minor scuff marks from use but nothing major. Unit will be securely packed for safe shipping.