I have just bought a 3D Mic Pro, a brand new American mic which can record binaural like immersive sound. Priced at $1595 it is not cheap, but I was really impressed by the sound samples at their website. They have a made to order process and hand manufacture the mic after placing the order. I need a good binaural mic to record nature sound for a Spa sound track. I wanted a KU100, but at $8000, it is beyond my reach. I am waiting for my 3D Mic and hopefully it will be good. I will let you know how it goes. By the way, does any one has a Neumann Ku 100? Can you please post some sound sample so that I can compare it with my 3D Mic Pro recording to see how this American mic fares?