A rectangular capsule does not have the resonances common to all circular capsule membranes. . It is less sensitive to off axis sound particularly on the short sides of the capsule. While in cardioid and vertically oriented, I found the polar pattern to be slightly narrowed causing more rejection of off-axis sound coming in on the short sides (top and bottom) of the capsule. The long sides behave like a circular capsule.

The edge-terminated capsule has Mylar diaphragms that are deposited with aluminum. The VIP-60's front panel has many set up options with: five polar patterns, a choice of flat, 200Hz and 500Hz filter switches, and 0, -10dB and -20dB attenuator positions. I liked that all these switches are on the front of the mic--making them easy to get at--even after the mic is set in position. I also liked the red LED that lights up on the front--although you cannot see it while it is in the included shock mount.

The 48-volt phantom powered VIP-60 is a true studio workhorse microphone because it will work great in any application--vocals, background vocals, loud guitar amps, drum overheads or close to snare drums--It will handle up to 138dB SPL with the -20dB pad switched in.

I liked the two choices of high-pass filters--the 500Hz position is 20dB down at 40Hz and perfect for suppressing extreme low frequency rumble for on-location voice recording. These are smooth sounding filters.

The VIP-60 comes in an SKB 3i waterproof carrying case along with a Rycote InVision USM shock mount, individual frequency chart, and instruction manual.

I think the VIP-60 is an excellent studio microphone that is very versatile and excellent for any recording chore. Placing the mic in either the vertical or horizontal plane offers two distinct pickups of the same instrument. I can think of trying double tracking an acoustic guitar and changing from vertical orientation for the first track and then rotating the VIP-60 horizontally for the double-track.

With excellent off-axis rejection, the inclusion of room tone is minimal making this mic ideal for recording vocals in rooms with poor acoustics. (Such as a lot of home studios) Since I was not at all familiar with the Milab brand, this is an unexpected discovery and gets a "big thumbs up" recommendation! It sells for $3,025 MSRP.