The ST-40, like other Parts Connection kits, offered a lot of value for the money. The design and parts quality were comparable to the lower priced Sonic Frontiers components. I recall the price was about $800, and it was the equal to $1,500 to $2,000 EL34 amps one might find at an audio retailer shop.There was also a "signature" parts upgrade kit for the ST-40 for about $250. It included resistor, cap, and wire upgrades and different signal tubes and binding posts and RCA's. The resistors were upgraded from the usual no name brands to Caddock MS223's for the high current ones and Vishay VTA-55's for the half watt ones. The cap upgrade included four Multicap RTX film and foil caps as replacements for the stock PPMFX coupling caps. The tube upgrade included a JJ Tesla 12AX7 and two Mullard CV4003 rectifiers. The posts and rca's were Vampire. The wire was Kimber AGSS silver. Four EAR isolation feet were also included. I installed most of the upgrades on mine and, as you would expect, it moved the sound up a notch.