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Maybe you should define what you expect from a file manager if you want answers that will be useful to you.
The only one I have used is GoodReader, and it works fine at least for any document that can be read natively by iOS (that includes Word and any MS Office document I think, though I haven't tried it with the new nnnx formats). It integrates with SugarSync so I can easily send documents from/to any device connected to the Net. It can also of course read PDF files. I think I tried it at least once with an image file, but so far I use the standard Photo app on the iPad for this, limited as it is.
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