The U-110 is a basic rack-mount sound module consisting of acoustic-oriented PCM samples with preset settings, limited flexibility, and boring late eighties sounds. It's nothing to get excited about. It has 2MB of ROM-based sampled sounds, none of which sound great. The U-110 is fairly noisy as well. Its palette of sounds could be grossly expanded with up to four expansion cards, but good luck finding those today!
The U-110's biggest distinction, really, is that it was Roland's first totally digital sample-based synth. At the time, that was a break-through - look at all the realistic sounds you get in a single rack space MIDI module! Nowadays, it's hard to wonder why anybody would want one of these. The U-110 was available in a prototype form as the T-110. But the U-110 was soon replaced by the U-20 keyboard and U-220 module. Astral Projection used a U-110 before they switched to the U-220.
Demos & Media
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Images from Perfect Circuit Audio.