Valve Amplification Company (VAC) is a U.S. supplier of high end audio electronics, principally utilizing vacuum tube technology. It was founded in 1990 by Kevin Hayes (b. 1959) and Channing W. Hayes (1923–2009). A Florida corporation, as of 2011 it is located in Sarasota, Florida, U.S.
It is well known for having produced the Marantz Classic series of amplifiers for Marantz Japan from 1996 to 1998 (Marantz Model 7 / 7C, Model 8B, Model 9), as well as the VAC-designed Model 66 integrated amplifier. In addition, it redeveloped and produced the first 200 recreations of the LA-2A leveling amplifier for Universal Audio in 1998.