Does anybody make vacuum tubes anymore? All I ever find are surplus.

Without details as to type, there are over 39,000 currently listed on eBay.

I’d say they’re still manufactured since there’s also availability on Amazon.

Try going here

Actually vacuum tubes are quite popular for use in audio amplifiers. They produce a full wave instead of a digitally sampled one. Theoretically there is more sound information in a vacuum tube amplified sound than in a digitally sampled one. Frankly, my ears aren’t sensitive enough to tell the difference.

Antique Electronic Supply lists dozens.

Allied Radio Electronics. Try them

TubeStore lists their stock by manufacturer.