Well my preferrence these days is to eliminate the middle man, the book store, and buy from the publisher and if possible from the author. That said, I think that you need to do what suits you best, are you comfortable buying from a publisher or would you rather deal with the middleman? As far as publishers go some electronic stores include baeen.com, us.penguingroup.com and Randomhouse.com. And yes they are all perfectly happy selling directly to the customer bypassing the book store altogether. As far as book stores go there is: amazon.com, borders.com, ebooks.com, bn.com, sonystyle.com (Don't know where the book store is specifically), deisel.com and kobobooks.com.
As far as best, I don't know that there is a single best. Its more or less what suits you, what sorts of books you read and who has the best prices? Personally I have tended more towards borders and Kobobooks then others, but that's becuase my reader comes from Borders.
I like Kobo Books becuase they tend to engage in a self distructive behavior that I am attempting to encourage, by sending out discount codes they tend to give away a better price and slit there own collective throats. I tend to like book stores that are willing to take a dive on a product. After all the book store is simply a middleman and therefore meaningless.
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