After all of your comments it was decided to run all 32 spokes. As this was my second from-scratch wheel build, I was happy that the spoke lengths worked out perfectly. Spokes are Sapim lasers and the nipples are Sapim polyax brass. The rims are H+Son SL42's with a 557 ERD. Spoke lengths are 261mm radial front and 270/272mm 3-cross both sides for the rear. The hubs are Dura Ace 7700.

To keep this build as budget as possible, the rear hub was re-used from the old wheelset. Since the front hub was Ultegra and had pitting in one cone, a new-used DA 7700 front hub was purchased for 40 Euros. Before building the wheels, both hubs received new shimano grease and bearings. The DA grease was applied sparingly. The cones look perfect and there is a very slight wearing on the cups but no pitting.

















So far the wheels have seen about 50km. I have to say that they are very smooth rolling thanks to the great hubs. These wheels are heavy, I know it. But I haven't attacked any hills or mountains yet, so I haven't yet felt their weight after a 1000m climb. So far they are great in the flat, really great. They accelerate decently and when up to speed, they keep it. All summed up, I dig them. The only thing I would change is the finish as the polished is a bit too bling for me. A brushed finish would be optimal.

Notes: H+Son says that the SL42 rim is produced in many different drillings. And they do, however the polished only come in 32 or 36 hole. All of the black finishes for the SL42 come with the brake surface coated as well. This means that the surface will wear and not look nice after some time.