I second Fafafion and Bongofury but with a caveat - there really is no "best" - just horses for courses.
I'd add a comment that Harbeths are (to my mind) slanted a little towards easy listening whilst ATC are slanted a little towards rock/jazz/big orchestral.
Both excel at midrange but Harbeths are voiced to play better at modest levels whilst ATC are voiced ruthlessly flat and prefer to be played at realistic levels (or they sound bass light). Nothing I have heard beats ATC's realistic rendition of percussion but they are a harsher/less warm sounding speaker than Harbeth. ATC's are used by Telarc (orchestral classical/jazz), by several Nashville studios (country) and a multitude of rock/pop/dance electronica studios around the world. They are also in several dance clubs and Disney's concert hall in LA (extremely rare that you find studio speakers also used as sound reinforcement at venues/clubs - most will distort badly or simply blow up a these SPL's).
I'd add that top of the line Dunlavy's are also regarded as a speaker that can do everything (used a lot in Mastering). Although, they shine slightly better in classical than rock.
Being good all round unfortunately means a speaker won't flatter a particular genre, instrument or recording...although vocalists tend to always come off well in my experience.
I'd add a comment that Harbeths are (to my mind) slanted a little towards easy listening whilst ATC are slanted a little towards rock/jazz/big orchestral.
Both excel at midrange but Harbeths are voiced to play better at modest levels whilst ATC are voiced ruthlessly flat and prefer to be played at realistic levels (or they sound bass light). Nothing I have heard beats ATC's realistic rendition of percussion but they are a harsher/less warm sounding speaker than Harbeth. ATC's are used by Telarc (orchestral classical/jazz), by several Nashville studios (country) and a multitude of rock/pop/dance electronica studios around the world. They are also in several dance clubs and Disney's concert hall in LA (extremely rare that you find studio speakers also used as sound reinforcement at venues/clubs - most will distort badly or simply blow up a these SPL's).
I'd add that top of the line Dunlavy's are also regarded as a speaker that can do everything (used a lot in Mastering). Although, they shine slightly better in classical than rock.
Being good all round unfortunately means a speaker won't flatter a particular genre, instrument or recording...although vocalists tend to always come off well in my experience.