Build, or assemble? If you just mean assemble, sure, you can take a tube, power supply, case etc and assemble it. I've never done it so can't say much other than that. You'd probably want some experience with it to minimize the chance of failure. Cost would depend on the components used and tube quality.
I doubt you'd be able to make anything for any cheaper than what some of the lower-end Gen 1 units sell for, if that's what you mean.
If you meant really build, well, last I read there were over 2000 manufacturing steps in making a night vision device, so good luck /ubbthreads/images/graemlins/smile.gif