best pre-amp new or used for under $500?

1st-ly, thanx so much for all the comments...
Ddan6815 - I have researched the USP-1 at length, and it does feature fully variable high and low pass filters, which is a total anomaly in mid-fi, I cannot find anything else that has this. Do you own one? I have heard no complaints on this unit, but I am wondering about spending a little more and getting something like the PS Audio PCA-2, http://www.audiogon.com/cgi-bin/cls.pl?preatran&1280589297&/PS-Audio-PCA-2-, something that had a much higher original retail price...older technology...I am unable to audition pre-amps, most of them that I find in the brick and mortar shops are beyond my reach. I know Emotiva has an in-home trial, but the company is so new...
Kotta - I like the RC-995 suggestion, it has two sets of outputs and also balanced output, matches the balanced output on the amp. I will watch for this one, does it have a remote control? The more modern Rotel pre-amps do not have balanced output. Interesting that they eliminated this. XLR is not a requirement, but it is interesting as an upgrade path.
Tbromgard - I eventually want to get into vinyl, much further down the road...
Koven - is it not a sin to mate a tubed pre with a SS power amp...
Energizer - I have neither the patience, skill nor time to put together one of their kits. I leave that to better men.

IRD purist, I have owned one twice because i regretted selling it, there was one here for under $400 STEAL. I now have musical fidelity a3cr which is GREAT for around $600-700

oh sorry no remote, look for a musical fidelty

NAD 118 Digital Pre. Great tone controls.Onboard Dac-sound adj.`s in digital domain.Overall sound competes well against higher end pre`s.No Pre-outs. You could hook-up your Sub@speaker level.

AS a matter of fact, I do own this unit, along with the ERC1 cd player. with their generous return policy you cant go wrong. give it a try

Ddan6815 - you must be referring to the Emotiva USP-1. Do you run a subwoofer?