The 60 is great , Micahael Jordan great, at 2 things

Drums and sequencing

Since playing with the EPS nd especially the emax, you dont get that bass that you get from them in the 60.No knock on the 60 cause thats the one thing I couldnt live without and is my favorite.

If I had the option of having an SP1200 or a mpc 60 and an emax..Id take the ladder, and for half the proce..sure nuff ya dig

man i gotta use this 60 more often. Ive only used it a handful of times, and with the broken floppy and lack of scsi, ive never saved anything on it. but the sound is flowers crazy

I have a 60, SP1200, owned an Emax and never touched a EPS....but IMO the 60 is king.

Of course...that's a very subjective statement. These are all subjective statments...

60 makes bass, kicks and snares really snap and hit...it has such a round toasty character on anything that goes in it. I compare the 60 to the tube amps and compressors I use....

SP1200 does funny things to whatever goes in it. Forget the ringy noise you get, it sounds like a real drum kit to me. Kicks hit and snares snap but in a different way...almost like a DBX160x type of thump. IMO not as toasty and round in character but still good.

I've learned on the 60 so using the SP is a totally different workflow to me. Almost restrictive and too simple for what I'm trying to accomplish...or what I've grown used to doing on the 60 solo I can't always do when using the SP solo. I have a maxed 950 to go with the 1200 but I don't like that setup to much... not to mention the great midi, routing and sequencing capabilities of the 60.

With that said...

many blessings to Elmacaco for encouraging me to use the 60 more than the 3k many many moon ago...

But...MPC60+SP1200 & an old SYNTH...and a good rack are the best things a man could ever ask for...

Never used an sp but I can spot it's sound a mile away.

To me the 60 is pretty faithful to your sources but that 12-bit resolution gives it that extra spice. It's more subtle than most 12 bit samplers. The sp has a little more than half the sample rate of the 60 so It probably would have a little more punch. (that's what my 550 does anyway). If you want a clean sound with a little edge the 60 was born for that. If you feed it a sample from vinyl with a bit of crackle at 45 and pitch down in the 60 the results are a beautiful.