Hello,
Depends on the quality your looking at. I'm going to assume you mean the absolute top of line.
For the best equipment:Stones: Mr. Kuroki - Hands down, the best stones will come directly from him. He's also a fair businessman and will go out of his way to help. I bought both of my sets from Mr. Kuroki, highest quality!
Bowls: Mr. Bozulich (Kisedo) - He has access to some absolutely gorgeous bowls! While Mr. Kuroki has some gorgeous newer bowls, I don't think they can come close to compare with the beauty of the Shimakuwa (Island Mulberry [highest possible quality]) bowls that Mr. Bozulich is offering. I own a pair of these bowls for my size 36 stones and they are the nicest Go Bowls I've ever seen, the pictures don't do them justice. I'll be happy to send you some photos I have of my own if your interested.
Boards: Both Mr. Kuroki and Mr. Bozulich (Kisedo) - Both have access to excellent boards. Mr. Kuroki has his own in house artisan so his boards are newer. Mr. Bozulich deals with a very reputable shop in Tokyo that has a HUGE selection of quality boards in different cuts and prices, also aged much longer so less chance of warping. I bought my own board and bowls from Mr. Bozulich and he was very helpful and kind in helping me through the process.
Here are some links for you.
Kuroki-san: (Check-out his Japanese site as well, sometimes he offers things through it that aren't available in the English site)
http://www.kurokigoishi.co.jp/english/http://www.kurokigoishi.co.jp/index.htmlMr. Bozulich (Kisedo) - If his site doesn't have it listed, just ask him about it and he'll let you know if he can get it or not. The second link is for the bowls.
http://www.kiseido.com/luxury.htmhttp://www.kiseido.com/goki/shimaguwa.htmHighest Quality Equipment to Buy:Boards - Japanese Kaya (Don't buy Chinese Kaya if you want highest quality, Japanese Kaya is a step above). Hyuga Kaya is praised as being the best but really, a normal, Japanese Kaya board can be just as nice. For highest quality you'll want a Masame cut: Price range $9000 - $200,000+
The redder the kaya, the better it will generally be (means more oils inside which will help preserve it longer)
Bowls - Shimakuwa (Island Mulberry) - Considered the best bowls for go stones. Price range: $1500 - $5000. Don't let the lower price on Kisedo's bowls fool you, these are the highest non-tanmoku quality!
Kurokaki (Black Persimmon) - Another very hiqh quality bowls is Black Persimmon. It's has a very unique coloration and makes for an excellent substitute to Shimakuwa. Price Range: $1500 - $5000
Yakusugi - A very rare bowl you'll find once in a while is Yaku Island Cedar. Because of the rarity put them in the top tier of equipment. They have very fine grain and are quite beautiful (but I still don't like them as much as Kurokaki or Shimakuwa) - Price range: $3000 - $5000
Stones - Hyuga Hamaguri - Native Japanese Clamshell is VERY rare and the prices jump drastically the larger the shell. Price range: $200 - $200,000+
Mexican Hamaguri - Mexican clamshell is the standard in high quality equipment. Price Range: $80 - $10,000+
Side note: If you buy a high quality Masame board, don't cop-out and get low quality bowls and standard or moon grade stones. If you have a nice board, go all the way. Get high quality bowls and Yuki (snow) grade stones. This is a once in a lifetime purchase and a quality board almost demands having nice equipment.
Side note 2: Make sure you have an enclosed space (air cannot easily get in or out) for your board. It helps preserve the wood. Make sure to put a cup or two of water in this space in order to keep the humidity up when you're not playing.
