Best 40 watt SET integrated for about $3500

Hi R:
You do not need that much power (40w) and will not get it out of a set. You could use a 2A3(3watts), 300b (8watts)
very easily if your speakers are 100db w/ decent impedance.
The lower power may actually be much better!(less is more)

Cheers

I am thinking of purchasing and buying SET amp. How do they sound. How big is your room? Mine is 13 by 11

Most non-parralel 845 SET dont reach 40 watts, execpt the Bel Canto stereo, or Bel Canto integrated, or Cary 805 C classe a/b. Otherwise some expensive KR product working in parralel mode.

I use a SET on my 100db speakers with a 2 watt per channel amp, and get plenty of volume. 40 watts is way overkill, and will not sound as good as lower power amps.