Hi! I too own a AKG C414B-ULS & Neumann U87Ai. I have also used C414 TL II & U47's etc. I can agree with you but I brought my C414 when it was new & my U87Ai Brand New recently & the Price Difference is big. Cost Price: C414 around $1,800 U87Ai around $3,998- THIS IS AUSTRALIAN DOLLARS (SORRY). My Opinion: The C414B-ULS has a Clearer High Freq - AKG Sound - A little Boxy in the Mid & OK Lows - Suseptible to Sibilance especially on High Loud Tenor Notes - A good ambience mic for instumental acoustic stuff - A HARD Mic (Hardness Factor) Prefere a Gold C414 TL II for Solo Vocal. The Neumann U87Ai - Less Open & Airy on High than the 414 - Louder Output - More Vocal Warm Smooth Neumann Sound - Nice controlled high end which masks any sibilance (makes you sound better & smoother on high loud tenor notes) - Up front Voiceover sound - Impeccably nice tight bass - This is a HARD Mic like the C414 NOT a SOFT Delecate Sensitive sound like a U47 for instance. I find the C414 is a Beautiful Mic FLAT & I would never get rid of mine - But when it comes to Vocals esp Rock, Intense POP Vocal you need a U87 over the C414. The Vocal has many 'problems' (Sibilance, Frequency Notches, Dynamics) which the U87 will handle NO PROBLEM. The U87 sounds duller in AB comparison BUT HAS A TIGHTER BASS. Also: when you PRODCESS a U87 with Eq, Limiting, Reverb (Vocal) it responds better to processing & sounds more smooth glamorous & expensive! A C414 Processsed can bring out more Frequencies you don't like, Which means pulling out your 12 Band Eq etc Which I hate ever having to do. This is just my Opinion of course. -------------------------------- FYI: HARNESS FACTOR: Relative Firmess or Hardness of a Mic or Sound - Hard sounds usually sound good with a soft mic & vice versa. H1 -> H10 IE: Neumann U47 (H4), AKG C414 (H6), Neumann U87 (H7), Sennheiser 421 (H8), Shure SM57 (H9)