Best Noise-Cancelling Headphones have to be the Bose Quitecomfort 3 hands down claim to be the top nutch of the bunch, but they do run on the expensive side.

Another great set of headphones are the Dr. Dre inspired headphones crystalclear beats awsome bass. Personally tried these headphones and they sure are sweet they sound cool and look cool as well. if your looking for style as well as performance these are the headphones to get.

Probable the most economic pair are the JVC NC250 I personally have a pair of these and they are great pair of headphones for the price way cheaper than the Bose headphones unfortuantly u can tell the difference in quality compared to the Dr. Dre headphones and they are not as slick but they are probable the best deal for your money if your strap for cash.
Source(s):
http://reviews.cnet.com/best-noise-cancelling-headphones/
http://www.seatguru.com/articles/noise-canceling_review.php

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1)
The best are the Bose QuietComfort 3:

These are lightweight, compact, accurate and comfortable.

http://www.bose.ca/assets/images/shop_online/qc3/qc3_si_lg.jpg
http://www.bose.ca/controller?url=/shop_online/headphones/noise_cancelling_headphones/quietcomfort_3/index.jsp

2)
The second best are Creative's Aurvana X-Fi

These are sturdy, well made and sound really good. The Bose QC3's have better sound isolation, but at (usually) $100 less, these headphones may be worth the slight compromise.

http://us.creative.com/products/product.asp?category=437&subcategory=439&product=16975
http://www.gadget-paradise.com/news_images/000077_creative-aurvana-headphones.jpg

3)
In 3rd place, Sony's MDR-NC22

The key to this pair is in their versatility. If you're anything like me, you don't like carrying around large headphones. I'd much rather carry around a small pair of ear buds that I can use while on a plane, subway, cab, etc.

http://farm2.static.flickr.com/1195/1423242445_c48f3d8450.jpg
http://www.sonystyle.com/webapp/wcs/stores/servlet/ProductDisplay?catalogId=10551&storeId=10151&langId=-1&productId=8198552921665089921
Source(s):
This is completely based on my personal experience and research.

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The Bose QuietComfort 2, but they are a bit uncomfortable, I believe.
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My favorite pair is the Audio-Technica ATH-ANC7. Not only do they have superb audio quality and active background noise reducing capabilities, they also have many other great features. Some of my favorite features:

-they are incredibly comfortable
-they fold completely flat, which makes traveling with them a breeze
-reduces background noise by up to 85% when using the Active background noise reduction feature
-comes with an airline adapter that allows you to connect them into in-flight entertainment systems
-they are less expensive than many Bose headsets at under $100, but they get even better reviews

You really can't go wrong with these headphones, and I can't recommend them enough!

http://ecx.images-amazon.com/images/I/41VdvUEPi%2BL._SL500_AA280_.jpg
Source(s):
http://www.amazon.com/Audio-Technica-ATH-ANC7-QuietPoint-Noise-Cancelling-H...

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to answer the question directly, BOSE is the best, and most trusted manufacturer of noise canceling headphones. Prepare to dish out some money, though
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