Which company makes best flat TVs ?

i would pick samsung because the samsung led is awesome. I would pick sony next after that then sanyo/

costco brand and a close second sam's club

I think you mean flat-screen CRT's. Unfortunately, many manufacturers have stopped making them, and the HD variety (providing some of the best picture qualities out of ANY display ever made) has gone extinct. Samsung gave up with their SlimFit models in the North America market as they really didn't catch on and had some problems. Lucky GoldStar (LG) and Zenith have stopped making CRT's also, although Lucky GoldStar might still be making a 27" flat-screen model for the commercial/professional market. Philips doesn't have any more CRT's in their lineup, which is now made entirely by Funai, but their sister brand Magnavox may have a few (curved-screen I believe) also made by Funai. There's RCA (I think they may be phasing them out though) with 14, 20, and 27 inch models, and possibly 32 inch in Canada. Emerson and Sylvania have 20 inch models made by Funai, which offer digital audio output but no component input. My favorite would have to be the 20 inch Memorex model (MT2028D-BLK), which I happen to own and am very happy with so far. I believe Haier is selling a similar model in some places.

I think Samsung is among the top. I am very content with my Westinghouse though. Pick out a few you are interested in, and try reading some reviews at Amazon.com or something. Learn from the mistakes of others :)