My favorite budget overheads/acoustic stereo pair are AKG c1000. Haven't used them for overheads, but I've got some great acoustic guitar tracks with them.

If you've got some money, I love the Neumann KM's (84, 85, 184, 185) Great overheads!!! I like the AKG 451's / 414's too.

I'll second a vote for the AKG 414's, but of course they are hardly "budget".

I have to say the C1000's kinda suck for overheads. I used them when I first started recording years ago and thought they were fine but eventually realized they were the problem with my harsh cymbal sounds back then. The mxl 603's are bright but have a smoother midrange, I believe, and can really work well for a bright punchy sound. They work really really well for acoustic guitar (especially through my racked PM1000's!). The B1 IS a workhorse beast. I bought 1 a while ago after reading some nice things and have ended up using it way more sources than I thought I would. Very surprising mic. You may try a B3 if these are going to be your only mics so that you have some more patterns to work with (i.e. more flexibility). I believe I'll pick up some more B1's or B3's. They are really hot mics (loud output) so you may need an inline pad or a pad on your pre's for drums (toms).

mckay

Wow...ideally, Neumanns would be great.

For a reasonable budget, however, I recommend:

1. 414s are great, of course. eBay can getcha two for @ $1000, less if you're lucky...!!

2. AT 4033s are also great overheads...haven't used them for acoustic guitars...but eBay'll getcha two for...well...I got mine on eBay for just over $500. Killer deal!

3. ...while the AT 4047s I *love* on acoustic guitar, and they work as overheads if you like the 4047 sound. eBay...well, they're harder to find at a good price, but patience will get you a pair for roughly $700...!!

My three picks, my two cents.

The mxl 603's are bright but have a smoother midrange, I believe, and can really work well for a bright punchy sound. They work really really well for acoustic guitar (especially through my racked PM1000's!). The B1 IS a workhorse beast.

Thats kinda what I was hoping someone would say...I heard results from the 603s and they are decent and the B1 mics from what I heard all over these forums sound like a workable mic. My first project with a singer/acoustic guitar then a full band so I just wanna make that these mics will do the job.