What is the best place to buy tubes?


What is the best place to buy tubes? I've read several threads on Audiogon listing many tube stores, but where can you get quality? I bought tubes from Tube Depot (listed many times here) and paid extra for matching. Not only weren't they well matched but 1/3 of them were bad, so I suspect the tubes I received weren't actually tested. Then they sent replacements, but half of those tested bad. I bought matched sets from The Tube Store, but they were so poorly matched that the distortion was worse that the old tubes they replaced. I've bought from equipment manufacturers (CJ, ARC) and found they do good testing and matching, but their prices are very high. Is there any place to get tubes that are matched well and of good quality? Thanks.
holos
Another vote for Jim Mcshane! I have dealt with Jim for the last 3 years on several occasions and have never had a problem one.
Try Leeds Electronics in Brooklyn, NY. You can find them on the web. What I don't like about Upscale is that they charge more if you didn't buy equipment from them. At least the last time I checked they did.