Who makes the highest quality tube amps?

AUDIO NOTE!

Bobheinatz, I went the el-34 because it had more bass slam and dynamics then my previous 300b amp while maintaining all the SET magic. I switch between NOS Amperex and Mullard xf-1s which helps. I had their 300b version in my system for a few weeks and it is also outstanding. They share the same class A3 circuit. I don't think you could say one was better than the other, just different flavors due to the tubes. I was worried I would start buying $2000 Takatsuki tubes and coming from 300b wanted to try something different. I have also had the pleasure to hear the 45 in Jack's
home system. Quite an awesome little amp just not enough power (1.5 watts) for my speakers. Let me add that Jack and his partner Tony are an absolute joy to deal with. Jack is so humble, without perusing an old online interview I would not have known he worked on the NASA Gemini project,
was a recording studio engineer, holds multiple amp circuit patents, and hand winds the finest transformers. It is guys like Jack, Ralph of Atmasphere etc. that make this crazy hobby great.

Auntjenof2,

Thanks for your detailed reply. I am going to take a serious look at the 45 & 300b amps.

I use a tube power amp because it has a characteristic that most well regarded solid state amps claim to have: It's "tube like."

I have great results with the Bob Carver 180's. They are outstanding performers.