@op
that is a very open ended question.
surely you have some idea about what you want to spend? $100, $1000, $10000?
also you should say what country you are from.
did you want satelite speakers, bookshelves or floorstanders?
5.1? 7.1? more?
what types of sources do you have to connect up?
how big of a room?
some general advice would be to avoid home theater in a box sets (htib) as they are typically shoddy built even if some sound half decent. the notable exception are some sets like the klipsch home theater set, or the energy take 5.1 classic set (which at $350usd is quite a good deal for how well they sound). note: for speaker+sub only sets you will need a receiver.
if you are in europe... i would suggest warfdale speakers as they are excellent.
if you are in the usa you might want to have a look at klipsch or boston acoustics. if you are on a very tight budget sony makes some pretty half decent floorstanders for a nice price.
in general this is a list of respect "best sounding" speaker brands. keep in mind that not all are price friendly! list courtesy of thread over at audioholics...
Axiom
Onyx
Rocket
RBH
Dynaudio
Vandersteen
Magnepan
Martin Logan
Definitive Technology
B&W
Meridian
Monitor Audio
PSB
Paradigm
Energy
Avant Garde
MBL
Wilson
California Audio Technology
German Physiks
Phase Technology
AVI
Vienna Acoustics
Linn
Krell
Rockport
Focal/JM Lab
Wisdom Audio
if you want specific advice please get back to us with as many details as you can.