+2 for Western Glow, I have used him several times, he tested some tubes for me to verify before selling and then he tested/matched 18 Telefunken 12AX7's for me.
Tube Testing Service Recommendation
For those of you who use tube based equipment, or contemplate buying a piece of tube based equipment, and wish to assess the condition of the tubes but do not have access to a tube tester I can wholeheartedly recommend Western Glow Tube Service (western-glow.com) as an excellent resource for tube testing. I recently sent several tubes to them for evaluation and was very pleased with their level of expertise, communication and promptness during the entire process. David was extremely helpful, answering my questions and giving easy to digest technical explainations and advice. In my case, I was certain that my quad of power tubes were worn out and needed replacing and that my small signal tubes were perfectly fine.. After testing I discovered that the power tubes were in fact strong however two of the small signal tubes were weak. This now allows me to purchase only those tubes genuinely needed.
Again, for those of us with tube based equipment who do not own personal tube testers Western Glow Tube Service provides a helpful and essential service, and I can recommend them highly.