It's an easy answer, really. 2".

B

Theoretically diameter = pitch and depth = volume, so a 26" kick would be able to hold a lower tonic note with the same tension on the beater head as on a 24" kick, whereas a 24x20 kick would be louder than a 24x14" kick. Elements such as shell construction etc..come in to the equation, but i think this sums it up. I had a 20x8 Premier kick drum that really worked for me on small gigs for this very reason. It could carry a lower pitch than an 18" kick with enough tension on the batter head to feel comfortably playable and wasn't overly loud. Hope this makes sense. AZBill's reply was pretty funny though!

Seriously, I don't know what the different sonic characteristics are between a 24 & 26 BD, I just go by ear and what I think I like to hear. I've never played a 26" kick, but I'm sure the volumetric difference in the bigger drum and lower tuning abilities make it, perhaps, a louder drum. Maybe only perceived; lower frequencies can do stuff. Depends who's doing the pedal-work, too.

I've been playing my 14x24 since '78, and love it. I wouldn't want to go bigger, as it affects my setup mojo.

B

I love the deeper tone of a 26" and I have played a 24" since the late 70's too...

but as Bill says, BD size does affect your whole set up.. at 5'11" tall a 26" would set my toms far too high for my liking..

Cheers

that is why when I use my 26" and 28" bass drums I mount the toms on a snare stand ! there is a tone and feel difference in a 24" to a 26" bass drum.

what vintage said , their is a difference in the boom between the two the 24 sounds like a cannon the 26 same sound but with attitude and depth........ all personel taste i like the 26 better

I only own 24 & 26" bass drum. I find that indeed the 26" kick sounds that much more HUGE. That being said both sizes are sweet and the 24" also sounds big

Personally I l am really happy with the 22", I've played/owned/own 18,20,22, & 24" bass drums but never a 26". I have a 24 which I gig with occasionally but just can't get as much punch out of it as the 22". Mine is an 18"x24 maybe the depth has something to do with it.

They're both killer and anything deeper than a 14" in a 26 is a Huge mistake. They both also command stage presence that the 22s can't compete with...Unless you shop for cloths in the boys dept, then better to stick with the Art Blakey sizes...and the bass drums that he supposedly used as a 3rd tom...Yeah Right...!!!