I have a non-functioning 26.5V @ 50VA transformer. What is the important number to match? Voltage, VA, or calculate the mA? I am having trouble finding a like spec'd transformer.
Sight unseen, the 50 VA is the key number, and not the 26.5 V - modern solid-state controllers subtract a small amount of voltage through the circuitry, unlike the purely mechanical controllers of the past, so the higher voltage number has become customary. Since modern valve solenoids will operate with as little as 18 volts, the difference between a supply transformer rating of 26.5 VAC or 24 VAC is not important.
On the off chance you were going to be powering obsolete Rainbird Thermal Hydraulic valves, you might have to go bigger than 50 VA, depending on the system's wiring.