Both tubes have very similar parameters - mu (3.85 vs. 4.2), transconductance (5500 vs. 5250 micromhos), and plate resistance (700 vs. 800 ohms). They also have filaments that need nearly the same power (2.5v at 2.5A, vs. 5v at 1.2A). But the 300B has higher ratings for plate voltage (450v vs. 300v), cathode current (100mA vs. 60mA), and plate dissipation (40 watts vs. 15 watts).