SET amp comparable to First Watt SIT 1?


I’m currently planning to change my speakers to high efficiency horn from modern high end speakers (B&W). The speakers would be Volti horn speakers.

For amp, A friend of mine has First Watt SIT-1, which sounds great to my ears, but I have always been interested in tube SET, especially 300B. The problem is there are too many choices around, and I have read several online reviewers stated that 300B amps don’t sound as good as First Watt SIT 1, except extremely expensive ones with NOS WE300B.

Any suggestions?

My budget is around 7-15K. I don’t mind second hand ones, but I wish I could compare it with my friend’s SIT 1 before I decide to take it or not, so second hand unit is probably not an option.
tmare
I would try your current amp first and see how you like it. You really can't trust someone else's opinion on this type of thing. If you end up looking for a new amp, Shindo is a very good choice. I happen to know the importer for many years and have a lot of confidence in him and the products. When you buy expensive, specialized components like this, made in a different country, its always good to deal with reputable people that will stand behind the product. I have expensive tube amps myself, and sometimes things go wrong and you need to have them serviced. 
Tmare, there was a long thread on Audiogon a few years ago about First Watt vs SET amplifiers. Many good comments based on actual listening to both. As expected there was no consensus, some chose F.W. S.I.T.and others said their SET was preferable after comparison . Just too many variables involved to arrive at an absolute winner. You’re right about the many choices of 300b SETs available and there is a hierarchy. You don’t have to use the ultra expensive W.E. tubes to get superb sound quality Takatsuki and EML XLS are excellent choices. The Elrog 300b is excellent however only reliable in certain amplifiers, so they aren’t a universal choice.

With your price range you can get truly terrific SET amplifiers with top tier quality output transformers and power supplies. I believe the S.I.T. or a high quality SET can make you happy long term. Take some time to do some research. Gary recommend Border Patrol, other good contenders Coincident Frankenstein MK II, Triode Corp of Japan TRX series, Audion, Airtight, Audio Note, Wavelength, there are definitely good choices available. In your price range you can get truly fine 845 SET amplifiers if interested. 
Charles
I’ll also mention the Ocellia 300b mono blocks (Canadian) Thoress  Audio (German) and Raven Audio Spirit stereo chassis (American). 

While I have heard several Volti speakers (you did not specify your model), I have only heard one First Watt amp, the F2, I believe, in my own system.  I had a friend's amp for about two weeks.  I really liked the sound of the amp, certainly one of the better solid state amps I've heard.  I also heard a friend's DIY amp which is based on a First Watt amp; I don't recall which model it is based on.  Both amps are lively, natural sounding amps that don't have that dead, lifeless, quality that I hear with a lot of solid state gear when it is not cranked up to high volume levels.  As compared to my SET amp (Audio Note Kageki) and my pushpull amp running 349 output tubes, the F2 had just a touch more of an artificial "edge" to the initial attack of a note and it delivered a slightly smaller and less enveloping soundstage.  Still, it is a great sounding amp to me.

It is almost impossible to make any specific recommendations on SET or any other kind of amp.  Each specific model, tube type, specific brand of tube, etc., can dramatically affect the sound.  If you can, you should try to hear different models and tube types to develop your own sense of what you are looking for.  While 300b is a favorite tube type of many SET fans, there are others who favor types like the 45 and 2a3.  If more power is needed, the 211 and 845 and some even higher output transmitter tubes could be employed, but again, there are sonic tradeoffs with all choices you can make. 

I don't want to confuse things, but, don't overlook pushpull amps and output transformerless designs.  There are plenty of outstanding tube amps, particularly if you don't need much power, that are not SET amps.   

Coincident Frankensteins? However, look into bespoke designs from boutique builders such as Simple Pleasures “Shiny Eyes” SE 45.