Comes as standard with Electro Harmonix valves branded as Marshalls. Two or three (can't remember) ECC83 pre-amp valves and one or two EL34 output valves. You're looking at around £10 for an average ECC83 and £15 for an average EL34 - max of £60 to re-valve the entire amp. Go to Watford Valves website, read their reviews and choose which valves would suit you best!