Which company manufactures the best Digital Speaking Dictionaries?

Answer 1

I think Encarta Dictionary by MicroSoft is best. It has all words which are used in both written and spoken forms of English, their meanings, uses, related phrases, examples and obviously pronunciations. It's also availbale online:
http://encarta.msn.com/encnet/features/dictionary/dictionaryhome.aspx

I'd go for Merriam-Webster's dictionary as 2nd best. They also have digital speaking handheld version:
http://www.amazon.com/gp/product/B000FCP1RU/ref=pd_cp_e_title/104-1397218-7930334?ie=UTF8