Kind of a misnomer since there is no best speaker. Everyone has their own particular tastes. For stereo fans the best speaker is a speaker with least coloration, the most accurate frequency response and most faithful reproduction of what was fed to them. In effect the most transparent transducer. Of course, no speaker does this so we have to settle for the ones that get the closest. There are many brands that come closest, B&W, Focal, KEF, Wilson Audio among others. One thing to remember, if you don't like the particular sound of a speaker when driven by decent equipment there are plenty others to choose from. Its a personal choice. Its also dependent on what you listen to. If listening to loud heavy metal is your thing how accurate your speakers are is a secondary concern sound output and sturdiness would be more important.