Well you will probably start an argument with this questions as does every other battery question. I will throw all the names out there because they are all pretty good. SMC, Pro-Match, World Class, Power Push. YOu can get good cells from all of them....when comparing numbers, make sure you are comparing apples to apples. They use different methods to get their numbers. I used pro-match and they were good but my latest cells have been from SMC and they have been very good. Power Push is a small company from the Cleveland area and he has some good cells as well. I think that was a politically correct answer.
There are many others out there but those are the ones that I have personally used.