There are alot of good tack manufactures out there and there are alot of not so good manufacturers. I have listed only a few companies but there are tons more out there.  The following is based purely on My experience and preferences so please don't email me with your disagreements.

The Best:
           Dale Chavez - Still hand made and very nice stuff.
           McLelland - Handmade and really nice equipment.
          Blue Ribbon - Don't know if they are still in business but thier stuff is always superior.
           Billy Royal & Silver Royal- The old stuff from the 90s and earlier are super nice. Silver Royal tack of today is in my stay away from list.
             Harris - Handmade and really nice
             Broken Horn - Top of the line stuff
         For Synthetic Saddles my choices are Fabtron and Bighorn. They seem to last forever and fit most horses.

The Good:
         Circle Y - Thier saddles and tack have always been upper priced and used to be in upper quality but I am seeing a trend towards lower quality lately.
        Showman - They have an upper and lower line. The upper line is pretty decent and still low cost.
        Weaver Leather - They too have an upper and lower line. Usually a good value for the money.
           RU Tack - They use the softee leather for thier headstalls which is really nice.
           Billy Cook - Some of thier show saddles are super nice.
           Champion Turf - Thier stuff is really nice. For good deals check out E-bay as prices are very good for buyers.

         Alamo - Thier western tack is really nice and usually does not sell very high on E-Bay. Its a great way to get a high quality item at low cost.

The Fair:
  Wintec - Made well enough but the synthetic material is not sturdy and will wear away prematurely.
  Abetta - See above
Amish Made Tack - Widely varying quality based on the leathersmiths skills. Would not buy via online sources as you really need to see it in person.

The Stay Away From At All Costs:
  All India Leather & Silver - usually found at your local tack auctions and widely on Ebay sold with no manufacturer name.
 JT International - I have only seen English tack from them and it is really cheapy like the India tack
 Royal King - Thier stuff is cheap, the silver is crap and the leather is poor.
Saddle King - More than likely thier saddles won't fit your horse properly.
Simco - cheap leather and construction not to be confused with the old Simco from the 90s and earlier which was really nice. The early stuff is very nice and well worth the money. (They do have an upper and lower quality line so be careful when buying)

This guide and others are also on my website at Hotshowhorses.com