Well in my limited experience with speakers I should say B&W, especially the Nautilus line. That's what I ended up with for my home theater speakers. The question is very general, it should be prefaced with "In your experience...". Also when you say "best" that's very subjective, you'll have to consider several criteria besides the acoustic quality of the speakers.
I've auditioned Martin Logan, Vienna Acoustics, Polk Audio, Paradigm, Gallo Acoustics, Boston Acoustics, JBL, Axiom Audio, Klipsch, Mirage, Bose, Sony, Jamo, and M&K.