How the "F" do you measure "highest quality"? By the quality of the parts? By the quality of the assembly? Performance? Durability? How about versatility with different types of loudspeakers? How about the longevity of the manufacturer and customer service? These all make sense, but then what about these qualities relative to price? Or is price not a factor? What if I asked you "who makes the highest quality sedans?" Or, "who makes the highest quality watches?". I truly hate to be negative, but your question is simply stupid. You might as well ask "who makes the best sounding tube amps that are also durable"? And guess what? Even with that more narrow question, all you would get here is a list of names of what people on this Board own. 'Cause that's the way this Board works. Now I don't mean to be a complete ass, so I would express the opinion that for most tube amps, the quality of the transformers is incredibly important but so is everything else. Point to point wiring is nice too, but not always practical. You got some very good names. You can't go wrong with Manley, VTL, Atma-Sphere, Coincident, C-J, Quicksilver, and for the most part (smiley-they have had a dud or two), ARC. The big names got to be big names for a reason. You have to live with your choice so rather than take a poll of worthless opinions, take a look at the aesthetics and listen. I happen to think that more-so than with SS, tube amps often have distinctive appearances. I don't care how good they sound, I don't care for the looks of Quicksilver (those hose clamps holding down large capacitors just make me itch) or Coincident. A tube amp sticks out like a sore thumb (perhaps a poor choice of words) in any listening room, so pick out one that not only floats your aural boat, but that you also don't mind looking at. That's just my opinion. When Pathos first came out with their amps and when Manley first came out with the Stingray, I was smitten, but I am glad I never bought either. Sound has to come first. I am not saying they sound bad, but I believe there are better sounding tube amps out there that those two.