ING rocks
http://www.emigrantdirect.com/ is currently at 4.25 and was 3.75% when i started with it when ING was at 3.0% the only thing is that ING transfers money much more quickly than emmigrant.
hsbconline has 4.25% right now as well. as far as i can tell, emmigrant raises their rates faster than most of hte others, but i can't remember the top savings account offhand