I wouldn't say Leupold or Nikon is the best, but they are up near the top, I love the Leupolds. What power scope do you want and on what gun will you place it on?
if your in the 3-9x40 range and can swing another $100 look into the Leupold VX-2, if the $200 is your limit, look into the Bushnell Trophy XLT, Nikon Prostaff, the Leupold Rifleman