There is no best.. there's just different.. Tom (va2k) does awesome galleries, Fletch does great galleries, I've seen quite a few others do great galleries.. I've been told my galleries do well too. Guess it depends on what you're looking for, everyone has their niche
You can see my stuff at
http://www.ladymischief.com.
Tom's you can see at
http://www.tomsshop.com
I don't remember fletch's offhand, but I'm sure he'll show up in here at some point to take a jab at my either way :P