The ELA M 260 is supplied with a set of three interchangeable capsules (the 260 cardioid, 261 omni, and 262 hyper-cardioid), as well as a custom adaptor designed by their friend and fellow audio enthusiast Chip Machokas that permits the use of any of the AKG “CK” series of capsules (or capsules made by other manufacturers with the same thread) AND Neumann bayonet-style capsules. It also features a brand-new circuit design based around a TELEFUNKEN EF-732 vacuum tube and a custom wound output transformer made in the United States. The combination of these features yields a microphone that is unlike any other small diaphragm microphone that you have ever experienced.