There are so many variables that make up a drum's total sound:
[LIST]
[*]type of wood used for the shell
[*]age of wood used for the shell
[*]number of plys
[*]re-enforcement rings
[*]bearing edges (45 degree/roundover/damaged)
[*]shells in round or out of round
[*]head collar fit on the shell
[*]type of hoops (cast/steel/wood)
[*]hoops in round or out of round
[*]number of lugs
[*]depth of shell
[*]interior of shell natural or coated (clear or painted)
[*]head selection (single ply/double ply/clear/coated/calf skin)
[*]head tension (top vs. bottom)
[*]even head tension
[*]double headed tom vs. single headed tom
[*]type of sticks used
[*]players style
[*]humidity
[/LIST]
Starting with a drum shell that is in round with relatively true bearing edges is key. After this, I feel it's possible to make any drum sound really good. The majority of the other variables can also be controlled by you. Also remember, what you hear while sitting behind the kit and playing is not the same sound someone else hears in front or from a distance. That unmutted bass drum "boing" from the resonant head that can drive you crazy while playing is not necessarily what the audience is hearing. Especially when other instruments are added to the mix.
Experiment and spend some time getting to know your drums before altering or giving up and passing them along.
-Tim