I've built several pairs with the Panasonics using the Linkwitz mod. If you're really poor or just want to have fun, go for it. I've made lots of nice recordings. However, I recently picked up some CA-11s. They're better and I'm done with the homemade mics. First you'll ruin a bunch of the caps doing the mod (they're tiny). Then, out of the many caps you've succeeded in modding, you've got to match them for output and frequency response. They vary quite a bit on both, I'm afraid. I ran a series of tones from low to high, then recorded a bunch of the completed caps using alligator clips, then selected the ones that best matched. By the time you've done all of this, if time equals money, you're better off buying a pair of quality mics off the bat. But if you're in the the learning/hobby of it, it can be cool.