Sonusman, you've got like a million posts, you know that this is a loaded question. There are way too many brands. You need to figure out how much you want to spend - and then try to find the best kit in that price range. And why are you asking in the recording forum vs. the drum forum? Are you messin' with us???
Many consider DW to be "the best" but they are expensive. I personally like Ayotte alot. There are several large companies that make everthing from a $400 set to a $4000 set (not including cymbals) Yamaha, Pearl, Mapex, Sonor, Tama, Ludwig Slingerland, Fibes, Premier, GMS, Orange County, etc. etc. etc.
Look on the drum discussion forum, there is a thread for "what's your favorite drums" This question would be better for that forum anyway!!!
Give more info and you can get better feedback.