Best is a relative term dependent on your values and the remainder of your system. There is also is sometimes a synergy in using an amp and preamp from the same manufacturer. Cases in point: the Einstein preamp is quite good, especially with a bit of tube rolling, regardless of amp. Likewise their 60 watt OTL's are very good within their power limitations; however, the combination is clearly superior to either piece used with someone else's product. The same is true of the Audio Note M10 (which is clearly a candidate for best tube preamp as is the Einstein) and the Audio Note Kegon amps. The combination is magical within its power limits. In either case, the AudioNote/Einstein pairs will not sound good with the wrong loudspeaker or for that matter the wrong cabling. Rather than focusing on one piece of the system, it makes more sense to try to put together components that work well together. Many years ago I owned a Goldmund Reference TT with a T3F arm. At the time, it was perceived as the best that money could buy. All sorts of people wanted to speculate about other TT's that were "better than the Reference"; however, not a single one of them owned a Reference or had done actual real time comparisons of the Reference vs other contenders in the same system. Until you have done that, best is mere speculation. Albert Porter once told me that when he reviewed a new product that he literally spent months optimizing it in his system before making any judgments. About ten years ago, I had the opportunity to compare my Golmund to a Rockport in my home system. I bought the Rockport. Is it the "best" TT? Who knows? I can say that over the years, I have preferred it to other TT's that I have listened to in my home system; however, I have not heard many of the current top contenders in my own system.