I bought my copy of the lens in excellent condition as an upgrade from my 24/3.5 version. IT/S lens. Visually, this is a noticeable improvement - moving the lens all the way up or down doesn't result in severe vignetting in the corners like the old version of the lens. Overall, the lens is very sharp and delivers excellent image quality. I also like that the tilt and shift functions can now easily be rotated to any angle in relation to each other. Compared to my old version of this lens, I see few flaws that I would like to mention here. It doesn't matter visually, but the old version of the T/S was designed with a metal body while the new version uses plastic. This is especially noticeable when using the locking knobs, which are now tiny plastic (formerly metal) padlocks. As mentioned in other reviews below, the new version now uses an 82mm filter thread. This may have been necessary to create a larger lens image circle to better compensate and eliminate vignetting issues, but it forces you to buy a new polarizer and/or ND filter if needed. Compared to the old 24mm T/S lens, you now have to keep a close eye on the tilt/shift wheel. My old lens "jumped" back to zero more easily, while the new lens doesn't and can easily move a millimeter off center if you're not careful. But it's easy to get used to the new system for properly centering the background. In my opinion this is the best 24mm lens Canon has to offer in terms of sharpness and tilt/shift performance in terms of image quality.
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