Absolutely the best-sounding SUT we have heard when used with an MC cartridge that is rated 3 - 6 Ohms. Our choice to use with the Owners' System when paired with the Etsuro Urushi cartridge and the Icon Audio PS3 MKII Signature phono preamplifier.  The combination is in a word "Magical". 
The new arrival of the Ikeda Moving Coil Step-Up Transformer was an appreciated and wonderful surprise. We had heard from well respected Associates and Audiophiles that this SUT was outstanding when paired with the right cartridge. It was a pleasant surprise to realize that the Ikeda SUT was everything reported and more. The improved sonics were rich and detailed with a coming together like a superior tight band. Instruments and vocals are wonderfully blended and orchestrated in a balance not yet accomplished with previous SUT solutions.
 
The Ikeda IST-201 is designed for lower impedance Moving Coil Cartridges ideally from 3 - 6 Ohm. We are using a Etsuro Urushi Gold low output cartridge with an impedance of 4 Ohm. This cartridge pairs brilliantly with this step-up and the never-heard-before sonics were a wonderful revelation. With a small footprint the unit measures 6 in. x 4 in. x 3 in. The Ikeda IST-201 has a Canadian MSRP of $6,000 and is worth every penny for my part.