First- "Perception" is a whole series of mics, and I didn't see what model. They are made for AKG in China, with quality control supported from Austria. In my experience, which is limited (I've used 2 models, both large diaphragm condensers), they have sounded like the upper echelon of cheap to mid priced Chinese condensers. What does that mean? I think they are comparable to Studio Projects, older RODE mics, and CAD, at similar price points. Most Chinese mics are like a China cymbal on a drum kit. It's kind of cheap, and you wouldn't use it for everything, but it's a handy thing to have, because sometimes it's what you need. There are very few mics that I like on vocals, acoustic, *and* cabs. I find that those three sources tend to favor different mics. The Perceprions I have used (120 and 400) seemed to me to be fair on a real clear voice and better on acoustic (trying for that C414 thing). Whether that's good on cabs depends on your cab and your opinion. I wouldn't mind trying out their $700 Perception tube mic up against a Rode K2 or Studio Projects T3. So basically, I think the Perception series is what it is fair to expect in its price range. Nothing special, but it doesn't suck, either. I am a big fan of the not-Chinese (so far) C2000B. For its price, I think that is something a little special. -Richie