What is the BEST phono stage

Try the TRON Seven. If you want a tube phono stage, this is great.

The Steelhead is very, very good -- it is debatable whether it makes sense to spend more money, even for use in the most resolving system. That said, I do want to chime in about the Soundsmith cartridge/preamp combination mentioned above -- this refers to the "strain gauge cartridge", which requires its own special preamp. I have not heard a better better front end component -- you should audition it if you have the opportunity (Soundsmith is 45 minutes by train or car from Manhattan).

Thnks for the responses.... I of course would like to spend less, I just want something better (better to my ears) than the Manley.

Spend less money and get a EAR 88PB.

I find it more musically involving than the Steelhead and Tim Pav is the master with transformers.

It's not a question of better or best, it's more about what works with your other components and how that fits your own preferences. Do you really know what you are looking for? Remember, you're the person who couldn't figure out how to connect the Manley to your preamp. I strongly recommend you get dealership type help. It's easy to buy very nice components, but their ultimate performance is only achieved through careful setup and system matching.