'Best' is any of the usual suspects talked up around here (most of which are essentially equivalent), but also from a distributor who takes "Bulk" quantities and repackages them into smaller quantities, and thus typically sells them at a better unit price than other distributors who don't do that (in my experience). Mine come packaged in a plain 'white box' (from BJ), but I don't care about the packaging when it saves $, and the cells are fresh and don't know the difference. The 'worst' are the more expensive ones (of the same brands) you'll find at a local retailer, for obvious reasons. There's not much to choose between the ones referenced above, but I usually buy the Streamlights, as I figure a flashlight manufacturer has incentive to sell cells that will make their lights 'look good'. I would.going to stock up
Just FYI: These are apparently made in U.S., not made in a Panasonic plant, and the plant is apparently not in Georgia, but rather in New York. Apparently some of the prevailing info here has become outdated.
It seems that the ones in the silver wraps are made in upstate NY: