100K, same as stock value. Sound wise, I probably couldnt hear a difference, or not enough to buy on that alone (some can). But it's smoother, it tracks much better, most noticeable at lower volume. With the cheaper pots, especially at low volumes, left and right channels can be uneven, volume wise. And, it's quieter, no static or crackling as you turn the pot which can also sometimes be a problem with cheap pots, both when new and when they get some use. There is also the TKD pots if you want to spend more money. The most popular one is a little less than $100. Also conductive plastic and Im sure its better but Im confident that my ears wouldnt hear a difference. Speaking purely for myself, Im confident that the difference in price would be better spent on, for example, film output caps or tubes or put toward Speedball. YMMV of course.