| PAC | Tube Preamplifiers |
| Pacific Creek Vacuum Tube Amplifiers | Tube Amplifiers |
| Pacific Decal | Tubes |
| Paeng-Design | Information about Tube Audio - Articles |
| PAiA Electronics Inc. | Tube Electronics for Professionals |
| Palette Amps | Tube Guitar Amplifiers |
| Papworth Audio Technology | Tube Amplifiers |
| Par-Metal Products Inc. | Chassis |
| Partridge Electronics - Equipment and Components | Tubes, Transformers, Parts |
| Parts Connexion | Parts |
| Parts Express | Electronics and more |
| Parts is Parts | Tube Guitar Amplifiers Parts |
| Passion Audio Kit | Tube Amplifier Kits |
| Passion...Tube | Forums |
| Past Audio | Tube Amplifiers |
| Pathos | Tube Amplifiers |
| Patuxent Communications | Parts, Transformers |
| Paul Cambie's Valve Audio Amplifier and Vintage Tube Radio Restoration Stuff | DIY Tube Amplifiers |
| Pear Audio | Tube Amplifiers |
| Pear Cable | Interconnect Cables |
| Peavey Electronics | Tube Guitar Amplifiers and Electronics |
| Peet's Guitar Tubeamp site | Information about Tube Guitar Amplifiers |
| Pegasus Developments Ltd | Tubes and Electronic Components |
| Pendulum Audio | Class A Vacuum Tube Signal Processors |
| Penny + Giles | Attenuators & Potentiometers |
| Penta Laboratories | wide selection of Audio Tubes |
| Perugini Audio Engineering | Tube Audio Electronics, DAC |
| Pete Millett's DIY Audio pages | DIY Tube Amplifiers |
| Peter W. Dahl Co. | Transformers |
| Phamitech | Vacuum Tubes Retailers New Tubes |
| Pharao by Innoplan Design AG | Tube Amplifier |
| PhaSt Audio | Tube Amplifiers |
| Phil Mundi Audio Pro Medias | Speakers |
| Philly Audio | Tube Amplifiers, Tubes, Parts |
| PHY-HP | Speakers |
| Pico Technology | Oscilloscopes, FFT spectrum analyzers, data loggers and data acquisition from |
| Pignose Amplifiers & Gorilla Amplifiers | Tube Guitar Amplifiers |
| Pioneer TAD | Speakers |
| PIRAUDIO | Tube Amplifiers |
| Pispola Patrizia | Componenti elettronici |
| PK Precision Machining Inc | Screws |
| Planet Of The AMPS - GREEN - MATAMP | Pro Audio Tube Amplifiers |
| Play Things Of Past | Tubes, Parts |
| Plexi Palace | Tube Amplifier Services, Vintage Gear |
| Plitron Manufacturing Inc. | Torodial Mains and Output Transformers |
| PM Components Ltd | Tubes |
| Poinz's Audio Pages | DIY Tube Amplifiers |
| Positive Feedback | Tube Audio Magazine |
| Postes Radios | Tube Radio site, Tubes |
| Post-Modern | Retailers |
| Power Modules Inc | Tube Preamplifiers, Speakers |
| Poweramper Manufacture of Car Audio | Car Tube Amplifers |
| PR Novelty | Tube Radios, Radio Services, Tubes |
| Prais S.r.l. | Tube Electronics for Professionals |
| Praktiker Verlag, Wien (Austria) | Audio Magazine, DIY Tube Amplifiers |
| Prana R&D | Tube Electronics for Professionals |
| Precision Electronics | Tube Amp Repair and Modification |
| Precision Power | Car Tube Amplifiers |
| Premeier Amplifiers | Museums |
| Presonus | Tube Electronics for Professionals |
| PrimaLuna | Tube Amplifiers |
| PrimaLuna by Upscale Audio | Tube Amplifiers |
| Proart | Tube Amplifiers |
| Proart | Tube Amplifiers |
| Products International | Tools, Soldering Equipment |
| Pro-Ject Audio Systems | Phono Tube Preamplifiers |
| ProRec | Tube Electronics for Professionals |
| ProSoundForum.com | Forums |
| ProSoundWeb | Link Lists |
| Prostudio Audio | Broadcast, Replication, Media, Content |
| Prowess Amplifiers | Schematics |
| Psiber Audio | Tube Amplifiers |
| Psychi objets d'art | Tube Preamplifiers |
| Pure Dynamics | Tube Amplifiers, Speakers |
| Purer | DIY Tube Amplifiers, Forums, Links |
| Purist Audio Design | Cables |
| Purkisher | Tube Guitar Amplifiers |
| Purpleraze Tube Audio Services | Tube Amplifier Services |
| Putz | DIY Tube Amplifiers |
| Putz homepage | DIY Tube Amplifiers |
| Pyndt Electronic Trading ApS | Tubes |