Who makes the best embroidery sewing machine?

If you are just getting started I would recomend the Tajima machines, they are the best out there. They cost a little more but have a higher resale value when and if you decide to sell your business or want to upgrade. Most machines are good and built pretty much the same. The control panel and it's ease of use is important to look at and the biggest factor I always tell people to consider is the service. How well will this company service their machine? Call some people who have purchased one from them and see what they have to say. I would also consider a used machine with some kind of warranty. This way you don't have the big loss in value when "you drive it off the lot". If for some reason you decide it is not for you then you can sell the machine and get most of your money back.