So I am looking at going from a wood to an acrylic set, but I'm hesitant about the sound. I was wondering if anyone could kind of lay out for me the advantages and disadvantages of wood and acrylic sets as I've never played an acrylic set and don't really know about the differences in the sound. TIA for any help.
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Bob Seifert, SEIT
LiveSine Productions
Drummer of 3up3down

I'm a huge proponent of wood. Especially maple. They're easier to record, and they certainly sound better live. Tuning issues will happen with both kits with weather changes. Humidity isn't can be an issue, but for the most part, if you keep 'em dry there's not even a real problem there. Acrylic looks cool, but with the music I perform, wood looks better.

Just an opinion.

If your going for looks, then buy the acrylic set. If you want superior sound, then buy the wood drums.
A good drummer makes a crappy set sound good, where as a crappy drummer makes a crappy set sound worse. The drummer, the heads, tuning, and hardware are more important then the drum shells.

- Adam
microphonereview.net

Could I make a superior drum set out of PCV pipe?

I assume you mean, "PVC", and not pcv pipe. Blue Man Group - I am sure they use something along the lines of PVC in their show.

A PCV valve will produce a sound. If its what your looking for, go for it. I have heard great tracks produced with a snare drum sound created from a guy slapping his thigh.