saltflyz
Well, the best i do not really know, but a really good one and for the most part un-heard of are rifle scopes by Swift. Swift is a major maker of microscopes - so they know quality lens - The Swift Premier is really a quality scope, I have a 2x7x40 on one of my Remingtons and it has performed flawlessly. One of the reasons I jumped on it was a 2x7x40, most often you will only find a 2x7x32 - I like the light so I got the 40.
Here is an example
http://www.opticsplanet.net/swift-2-7x40mm-wa-waterproof-matte-riflescope-658m.html
I have and use Leupold's VX-IIc's which are very good but overated, 2 Sightron's which are OK, nothing to shout about, Several Bushnells from the inexpensive"Trophy" which is a good scope - in fact I would take that over the Sightrons - but for me the best of all of them are the Bushnell "Elites" with the rain guard lenses.No need for lens caps in most instances... the Elites a 3x9x40's. I am using the "Elite" 3200 - You can get them for $179 - that is the best price I have seen lately. I just purchased a 3200 with the "Ballistic Reticle" put it on my Omega - "AWESOME"
http://www.scopesnmore.com/riflescopes4less/bushnell_elite_rifle_scopes.htm
Good luck in your search...
I forgot to mention I have 2 Tasco World Class 3x9x40 Mil Dots on my Austin and Hallecks.. Now these are cheap $39.00 scopes, bottom of the heap type scopes - they have been on 3 years now and they have taken a beating, I have even bought other scopes to replace them with when they go bad - cause everyone says they will, well they must be made by "Timex" because they just keep on keeping on... soooo sometimes it is not the price of the dog...
mike