Best to who? If everybody had the same ears we would all buy the same speakers. Go listen for yourself and come to your own conclusions. You can spend a pile of money and end up with something that sounds like crap. I think the better question here would be "Who has the better room" because if your room isn't right, the so called best speaker in the world will stink! One last thought---money does not have to buy better. Some of the speakers are like buying a fine wood hutch. But where did the money go? And if you believe reviewers--- well, I have some prime swampland here in the lowcountry you can buy. It has great bug and wildlife reviews!