I agree with Edle that Audio Note makes very good SET amps, but not everyone can afford them. I agree with clueless, unless you know for sure you can live with a 2a3 for all the types of music you listen to, I would buy one of the consonance or bottlehead amp kits over the Audio Note. I also believe there is no 'best' it is all relative to the rest of your system, musical tastes and budget IMHO.
