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

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.
I recommended the Coincident Frankenstein MK II  as I've owned it for 7 years and it is superb in my opinion.  I also listed other brands of amplifiers that I believe are superb choices.  Simply impossible to say that one particular amplifier is the best.  There's a generous source of excellent sounding SET amplifiers to select from.  You only need to find one. I'd never suggest that the Frankenstein is better than any other,  I can say unequivocally that it reproduces music beautifully.
Charles  
We have a number of customers with that speaker that really like the combination. They use either the S-30 or M-60.

Due to the efficiency of the speaker, low distortion at low power is really important and this is why SETs are often preferred. Because our amps don't have a dedicated separate circuit for phase inversion, they too make unmeasurable distortion at lower power levels, and at higher powers considerably less than either the basic SIT amp or an SET (the latter usually being about 10% at full power).

The advantage of the SIT semiconductor is that it has the linearity of a triode including the soft clipping characteristic. That makes it pretty attractive! The problem of course it that they aren't available- all sources now are from NOS stock or robbed from old Sony V-FET amps.

The challenge that you have is that at 99 db, its actually possible to run many SETs into a considerable percentage of full power. If you are pushing it past about 20% of full power, then you won't be really hearing the best out of the amp has it will start to take on a 'loud enough' (shouty) quality (which is why many SET users say that 7 watts is enough power (because the system starts to sound loud; a system without appreciable distortion will not sound loud), until they hear what the same speaker sounds like with more power behind it. So the SIT amp will have an advantage in that regard.

If you are getting the big Volti with the self-powered woofer, then you will be able to get along with 7 watts or so as long as you are using an active crossover. Then a 7-watt SET will make more sense as long as the room is not too big.
I agree with Charles and the other comments. My recommendation about Border Patrol was three-fold: (1) it is made in Maryland and therefore repairs are easy (my recent experience with my Ancient Audio taught me that lesson, but that is another story), (2) Gary Dewes makes only 300b amps (SET, PSET, and PP), and (3) he occasionally sells pre-owned and he might be persuaded to let you have an in-home audition. Compared to the 45 and 2a3 SET amps that I tried, I found my 300b amp to be more dependent on the specific 300b tube that is used. Takatsuki trumped Sophia RP (by a lot) that trumped Shuguang BT (also by a lot), etc.