All depends what you are looking for. In no particular order the best of the best in my opinion are hot springs, Caldera, d-1, marquis, jacuzzi, Sundance. Bullfrog has a lot of fans as well and they are no wood, they use abs for the frame. A lot of people like artesian as well but I haven't seen one lately. Arctic Spas does the perimeter insulation the best out of everybody. There is no real consensus of the best but if you stick with one of the brands above you should be fine. They are all companies that have been around for a long time, known for quality and great factory support. I sell marquis and Caldera and they have both been great lines to carry with very few issues and great reputations.