Hi Johnk, Thanks. I'm thinking about Cornwall II speakers; I thought i might need the power, including the headroom, of a 300B for the Cornwalls (but if I don't need the power, I could move to a 2A# or a 45 - depending on what is needed to drive the speakers. In general, I'm hearing/reading that the 45 is the ticket if you don't need more power; if you do then the 2A3 is up to bat; if that doesn't do it, then the 300B is the next choice. If this is the wrong approach, I'm open to a better approach. Also, to answer your question, the Sophia Mesh Plates get pretty good reviews; in fact, some people who like the Jeff Korneff amp (almost everyone seems to agree it's a good amp) think the Sophia 45 Mesh Plates are superior to the well regarded EML 45 tubes; so I figured if I need a 300B (which is still TBD) and Sophia makes good tubes, why not a Sophia 300B amp? But if you have amps you like better for the same or less price, either among the 45s, or the 300Bs, (or even the 2A3s), I'm open to suggestions. Right now, the Cornwalls are more likely to be the constant and the amp and tubes are open to discussion. I'm still trying to figure out what sonic differences one could expect to hear between the Sophia 300B amp (or another comparably priced 300B amp) and the Jeff Korneff 45 amp - assuming the 45 power is sufficient (which it might or might not be). Thanks for any advice.