Milt Sparks or Idaho Leather. You really do get what you pay for. I have had an Idaho Leather (~$70) belt for MANY YEARS and with a coat of oil, looks brand new and I anticipate having it the rest of my life as long as I don't get too fat. Anything Milt Sparks makes is a cut above the rest regardless of the price as well. Make sure you get a double layered, heavy stitched kind. Also make sure the two layers are glued together so it doesn't get that leather squeek.
I cringed hard when I paid for my belt, but have since chalked it up as one those "best, worth every penny purchases" I have ever made.
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