Eddie Current - I've had nothing but pleasant experiences whenever I've called and spoken with Craig. Truly awesome.

RSA - Just like Craig (from EC), Ray is a pleasure to talk with and very informative. He, too, is truly awesome.

Rogue Audio - Mark O'Brian (he's in charge of the products and the other Mark paperwork) is very helpful and passionate about his products (as are the other two gentlemen above).

Real people behind the products they sell...I like that.

I've had great experiences dealing with Rogue Audio so far - top ratings to both their products (well, all their TUBE products, at least) and customer service.

Headroom - Best customer service in my experience

Grado - I've actually had several good experiences with them. Even spoke with John.

iBasso - Very good CS.

Headroom - Excellent people

HeadAmp - CS is their (Justin's) weak link but the product is superb.

Head-Direct and iBasso -Both have very good customer service.Fang is blazingly fast in replying emails .iBasso is also no less compared to Head-Direct.

S2Audio - Warrior05 was great to deal with, and we got along great at a meet.

RDS- He built some amps for me. We talk when hes online. Nice guy and great builder.

Rotel - Has helped me with parts and information and we e-mail back and forth.

AudioQuest- spent alot of time with me many times asking questions.

Head-Direct- Fang- Always nice and helpful at meets.

Grado- Helpful to Head-Fi.

Bryston- always great to ask questions and great service too.

Portaphile- Cesar is wonderful, and loves his product and is helpful !!!

Woo audio-Jack Wu- Im saving for a WA2, and hes always helpful at meets with questions, and im a PITA...lol.

RSA- I own a Tomahawk, but i didnt buy it from RSA, but Ray always answers my questions at meets.

Signal Cable- Great prices on good cables with no voodoo.

Theres so many great companies here though. We all know headamp, Headroom, Meier, TTVJ, Whiplash, Electric-Avenues, and others have great reputations here on head-Fi.

Its very hard to pic anyone as the single best really. We are blessed to have so many great options.

I hope im not forgetting anyone.
Its a shame that some companies we have trusted and did so well for awhile in the past have fallen. We all know who they are, so no reason to mention them, but these ive mentioned here have been good for years.

I have plans on buying items from almost all of them in the future.

I have purchased from these companies and found them awesome:

Woo Audio
Blue Jeans Cable
monoprice.com
Audio Advisor
Oppo Digital

I have not purchased directly from NAD but I contacted them with some questions about my T785 and the person I talked with was awesome. It will keep me purchasing their products.

Double Post, sorry.

So far to me the best companies by far are
Shure and Sennheiser.

Both companies have shown a degree of customer service I have never seen before in a business their size. Not only was treated with respect and a friendly person each time I had an issue with their product, they were prompt and would always assist me to the fullest of their ability. Shure for example replaced my e2c at no charge when the casing broke. Sennheiser did likewise when one of the hinges broke off my headphones. In each of the cases they not only did the work for free when all of my products were out of warranty, they also repaid my shipping costs to them. I just have to say I'm huge fan of both companies and I have and will continue to support them by purchasing their product.

ALO Audio ,Red Wine Audio, Moon Audio, Headroom and TTVJ

Electric Avenues
Meier Audio
Little Dot
TTVJ
Apuresound

I dealt/communicated with others, but was not impressed. There are many irresponsive vendors unfortunately.

ALO - Ken provides excellent service and backs his products 100%

Koss - the lifetime warranty speaks for itself and I've used it a few times without fail

Dr. Wood aka Mr. Steve Tice
PS Audio
Rick Cullen
Colin Toole
Tom B
Headroom
MisterX aka Marshall

JHaudio FTW!!!!

For instruments/DJs...

AgiProDJ
MusiciansFriend
Audiolines
DjProAudio

For audio...

PacificValve