I don't know about best value, but Dell is the best overall, (and not bad when it comes to the price.) They don't charge tax is alot of states, including New York, which is excellent. They have the best service you can find, they offer completecare now for home users which I really wish I had (if you piss on your notebook, they'll fix it

) Great warranty service, fast ordering, etc. Their technical support is lacking, but I have yet to see tech support that isn't lacking. However, if something is broken, they will quite often send you a replacement immediately, often allowing you to keep what you have until it arrives and then send it back once you recieve the replacement.
As for their notebooks, they are top notch. They've been making notebooks for a LONG time, and are of great quality (the casing isn't the best, but it's good, that's the only bad thing. I've had 2 different I8K notebooks, and in both of them the modular CD-RW keeps falling out. The screen isn't attached great, either. Otherwise, it's a great notebook (the desktop replacement brand.) It has a nice full size keyboard, a trackstick (I like it, some don't,) AND a touchpad. Their screens are breathtaking. The only problem with the desktop replacement (it's currently the 8500) is that they are big and heavy, weighing in at over 8 pounds, so they are not good if you plan on bringing it out of the house often.
Their components are top-of-the-line, they are now offering (in new notebooks) either the 4go 4200, or the M9. The 4go 4200 is the best, I think. I'm going to do a sample configuration and let you know what I come up with.
OK, *drools*
$2,315 - $300 mail-in rebate (Until 7/2, act fast!) = $2k
Inspiron 8500
2.4GHZ P4-M Processor, 512K L2, 8K L1
Intel 845MP Mobo, PSB @ 400Mhz
15.4" WUXGA+ Screen (Wide Aspect, Ultrasharp) (UXGA = 1600x1200, which is important for gaming if you don't have an ATI card. The scaling on Nvidia cards, as they are new to the mobile card market, is lacking. But if you have a UXGA you play all your games at 800x600.)
512MB DDR, Up to 2GB (266 MHZ) (2 Dimms/2 Slots) (They overcharge on memory, you are better off upgrading it yourself, but for this purpose I did factory installed. Getting 1 Dimm instead of 2 is like twice the price, not worth it.)
64MB DDR NVIDIA GeForce 4 4200 Go AGP 4X Graphics
40GB Ulta-ATA HD
No Floppy Drive (I think they were like $50 for a modular one.)
WinXP Home (To be destroyed and Pro Installed manually.)
Integrated 10/100 NIC & V.92 56k Modem
24x CD-RW/DVD Combo Drive
72 Whr Battery (You can expect about 1.5-3 hours per battery, that's what I get, depending on what i'm doing.)
*2 Year Warranty, At-Home Service, Complete Care*
(A bunch of junk)
Ports:
IEEE 1394 integrated port
Serial Port
Parallel Port
SVGA Port
S-Video for TV-Out for S-video, and S/PDIF
Serial infrared communications port (lrDA-1.1 compliant)
Headphones, Audio Line-Out, Microphone jacks
2 USB 2.0 Ports
2 PCMCIA Slots (Warm Swap Capable)
And a ****ing cherry on top. Did I mention the AC Adapter supports 220 Volts for easy travelling?
:drool:
EDIT: I know you wanted value performance, but I just gave you performance. They have other, cheaper, smaller, yet comparable notebooks. Go to their site and check it out yourself. I really do strongly recommend Dell, they have the best balance of price and performance (and support.)
EDIT 2: Toshibas are the one of the few notebooks that are better than Dells, component wise, but they are more expensive. Gateway's are about the same quality yet much more expensive. Cheaper you might find Sony, which you should stay away from at all costs. There are many others but they allude me right now.